Finance police from the Caserta Provincial Command confiscated tax credits totaling €1 million, obtained through the so-called Superbonus for energy efficiency upgrades that were never carried out.
The operation was ordered in execution of two separate irrevocable sentences issued by the Court of Santa Maria Capua Vetere against two entrepreneurs, who had pleaded guilty to the crime of unlawful receipt of public funds.
The seizure is the result of an investigation launched in 2023, when the Santa Maria Capua Vetere Public Prosecutor's Office ordered an emergency precautionary seizure of these credits. It was carried out by the Guardia di Finanza (Fire Brigade) of the Capua Company, who had already identified a company managed by a citizen of Curti (Caserta) as the true mastermind behind the illicit scheme.
Fake loans and "ghost properties"
Investigators are targeting the falsification of documents relating to construction projects eligible for the Superbonus. By certifying the completion of nonexistent energy retrofits, the company generated completely fictitious tax credits. Making the matter even more bizarre is the fact that some properties were listed as being located in municipalities that had been abolished for decades, a veritable "ghost territory."
Once generated, the credits were partially transferred to another beneficiary company, which could then use them as "fiscal currency" to reduce tax debts or resell them to third parties for the same purposes. This mechanism, according to the investigations, aimed to exploit the discretionary powers of the Superbonus system to make illicit profits based solely on documentary evidence.
Abolished municipalities and misleading land registry data
Among the main irregularities discovered was the inclusion, in documents sent to the Revenue Agency, of cadastral data referring to defunct municipalities. Specifically, addresses were listed corresponding to territories that had previously enjoyed administrative autonomy, before being merged with other municipalities.
For example, some properties were located in the territory of Albegno, an autonomous municipality until 1928, when it was abolished and incorporated into the municipality of Treviolo, in the province of Bergamo.
Similarly, other addresses were attributed to Barco, an entity abolished in 1927 and later incorporated into the municipality of Orzinuovi, in the province of Brescia. The choice to refer to municipalities abolished almost a century ago further highlights the artificial nature of the declarations submitted to obtain the credits.
Source EDITORIAL TEAM
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