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Tax Offenses: the Court of Justice also allows telephone interception and the acquisition of records.

The telephone and telematic records can be requested from the relevant managers even in the presence of tax violations constituting a crime, by means of a motivated decree of the Public Prosecutor, also at the request of the defender of both the accused and the offended person.

The Privacy Code requires telephone operators to keep telephone traffic data for 24 months, electronic traffic data for 12 months and 30 days for unanswered calls. With a ruling issued on March 2, 2021, the Court of Justice recognized the need to limit acquisition activities to criminal proceedings concerning serious forms of crime so that they are controlled by judicial authorities.

The new rule provides that the data can be acquired from the supplier within the conservation terms, with a justified decree of the Judge at the request of the Public Prosecutor if there are sufficient indications for which the law establishes the penalty of life imprisonment or in any case penalties of not less than three. years. If, on the other hand, there are reasons of urgency and there is well-founded reason to believe that the delay could cause serious damage to the investigations, the Public Prosecutor orders the immediate acquisition of the records no later than 48 hours from the issue of the judge's motivated decree.

Tax offenses that fall within those punishable with a penalty of not less than three years include fraudulent declaration with false invoices, omitted and unfaithful declaration, concealment of accounting records, issuing of false invoices and offsetting of credits non-existent.

The position of the company consultant who, in collaboration with the entrepreneur, collaborates in order to procure, register, hide false invoices and fill out false tax returns is also serious.

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