Editorial Staff of the Italian Anti-Money Laundering School

As part of a complex investigation directed by the Public Prosecutor's Office of North Naples, with the support of the Guardia di Finanza and the Revenue Agency, a preventive seizure of assets for over 16,7 million euroThe charges: issuing and using invoices for non-existent transactions linked to fictitious labor procurement contracts.

The investigation revealed a classic tax fraud scheme based on shell companies: legal entities that formally exist but have no real economic activity, used to simulate the provision of services, generate fictitious costs and reduce the tax burden.

In this case:

• Hundreds of workers were formally employed by “shell” companies, but in reality they operated under the direct control of the client company;
• The staff was managed through internal software, in violation of the rules on the supply of manpower;
• The “tank” companies and the intermediary omitted VAT and IRPEF payments, practicing anomalous prices;
• The client company was unduly deducting VAT and avoiding costs related to subordinate employment.

Typical signs of paper companies were evident:

• Simultaneous incorporation of the companies involved, with the same professional;
• Bulk hiring of workers already employed in previous structures (the so-called “transhumance” of staff);
• No balance sheet or declaration submitted;
• Administrators with no assets and inexperience (the classic “blockheads”).

The illicit advantages obtained:

• Artificially low costs for services;
• Unfair competition;
• Exclusion from tax and social security liabilities.

The client company then corrected the irregularities pouring over 10 million euro for the years 2018–2021. The seizure in question concerns the residue of 6,4 million at the expense of the other parties involved.

All companies are also under investigation for violations of the Legislative Decree 231/2001 on administrative liability for crimes.

European School of Banking Management e Italian Anti-Money Laundering School They underline how this case represents a concrete example of the risks associated with the distorted use of corporate instruments.

➡️ Training, compliance, and prevention remain the most effective weapons against these distortions.