The financiers of the Provincial Command of the Guardia di Finanza of Udine, at the end of an investigation that examined the tax credits generated by the construction works falling under the “SUPERBONUS 110%”, implemented a preventive seizure order aimed at the subsequent confiscation, for a value of approximately 1.6 million euros, issued by the GIP of the Court of Udine at the request of the Public Prosecutor’s Office of the Friulian capital, which coordinated the investigative activities.
On the basis of the evidence collected, it was possible to ascertain that the two managers of a Friulian company, operating in the building construction sector, acted to unduly obtain the “SUPERBONUS 110%”, making use of the assistance of an accountant, for the affixing of the visas of conformity, and an engineer, for the certification of the works. In particular, the company has documented the execution of construction works that were never completed or implemented only minimally, thereby perpetrating the crimes of fraud against the State, forgery in public deeds and the issuing of invoices for non-existent operations.
This conduct made it possible to accrue non-existent tax credits, through the private credit acquisition system, a significant part of which has already been transferred to third parties. In detail, the precautionary measure concerned the preventive seizure of a sum of money for around 600 thousand euros (as profit from the crime) present in the bank current accounts held by the company and the suspects. Furthermore, shares of non-existent tax credits still lying in the tax drawers of the same company through which the fraud was committed and of 5 assignees, who had purchased the credits in good faith, for over 1 million euro were subjected to seizure (as seizure impediment).
During the investigation conducted by the military of the Economic-Financial Police Unit of Udine and called “GHOST WORKS”, it also emerged that the representatives of the construction company would also have defrauded over 500 clients, many of whom turned to the Guardia of Finance and the Public Prosecutor’s Office of Udine to ask for criminal proceedings. In fact, the managers of the company had entered into membership proposals and procurement contracts, obtaining down payments of approximately 5 million euros, against work that had never begun or was only minimally completed.
The irregularities and offenses committed by those responsible led the Friulian company to a state of insolvency. For this reason, the Court of Udine, acknowledging the results of the activities carried out by the Fiamme Gialle of Udine and noting the existence of the legal conditions, declared the opening of the judicial liquidation of the company under investigation, noting its bankruptcy.
The intervention testifies, once again, to the transversal commitment made by the Guardia di Finanza in the activity of contrasting the conduct that jeopardizes the correct use of the huge public resources allocated to support the recovery with the National Recovery and Resilience Plan (plan with which the “SUPERBONUS 110%” was financed). Furthermore, the precautionary measures carried out are a tangible sign of the ability of the Judiciary and the Fiamme Gialle to ensure concrete and immediate effectiveness of the repressive action, avoiding more serious damage to the state coffers.