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The seizure of the equivalent value on goods of the legal representative is unlawful, failing a prior summary evaluation of the assets of the legal person
- 13/02/2017
As to tax crimes, the jurisprudence is of the opinion that the seizure of the equivalent value of the goods which constitute the proceeds of a crime, may be ordered even if the impossibility of finding those goods is temporary, their prior thorough search not being necessary.
The Court of Cassation, with Judgment no. 6053 of 9th February 2017, has explained that the seizure of the equivalent value may be executed on personal goods of the legal representative who has committed the crime, only when the proceeds of the crime are not possessed by the legal person.
Therefore, the Prosecutor is not free to choose between a seizure of the proceeds of the crime and a seizure of the equivalent value. Indeed, a seizure of the equivalent value on personal goods of the legal representative may be ordered, provided that the Prosecutor has already made a summary evaluation of the assets of the legal person and ascertained that the proceeds of the crime are not among those assets.
It is then illegal the seizure of the equivalent value which has been ordered without explaining that the seizure of the proceeds of the crime was not possible.
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