Tax authorities: fake digital signatures are now also being used for fraud and tax evasion
An operation by the Guardia di Finanza in Sala Consilina (Salerno) as part of an investigation by the Lagonegro Public Prosecutor’s Office. Nine people under investigation. Signatures used to forge company documents. Tax evasion amounting to 120,000 euros in income tax and VAT
Key points
The methods of tax evasion and fraud are endless. Now, even forged digital signatures are emerging. This trend was uncovered by the Guardia di Finanza in Sala Consilina (Salerno), as part of an investigation by the Lagonegro Public Prosecutor’s Office into forgery committed by a private individual and misrepresentation committed by a public official in public documents.
Use without the account holders’ knowledge
The investigation concerns the use of digital signatures which, according to the allegations, were used without the account holders’ knowledge to make certain individuals appear as company directors and liquidators. It is alleged that this scheme was used to evade payment of approximately €120,000 in taxes, interest and penalties. The nine people under investigation include a professional from the Salerno area and eight people resident in the Vallo di Diano.
The company’s falsified minutes of the general meeting
In recent days, the Guardia di Finanza carried out searches, seizing documents and electronic devices. According to the investigators’ account, a false minutes of a meeting were drawn up in which, unbeknownst to the person concerned, a resolution was passed appointing him as liquidator of a company. The document is said to have featured digital signatures attributable to two individuals who have denied any involvement. One of the alleged signatories is reported not to have been in Italia since 2016, and the disputed signatures are said to have been made after his departure. The minutes also reportedly indicated the sole director and the winding-up of a company due to its share capital falling below the legal minimum.
False representation of identity
The allegations also concern those who are said to have falsely certified the identity of the signatories, thereby enabling the issue of digital certificates linked to individuals who were not involved in the transactions.
Failure to pay €120,000 in income tax and VAT
According to the Public Prosecutor’s Office’s theory, the acts were carried out in the interests of the de facto director of the companies in order to render the recovery procedure ineffective and to evade payment of income tax and VAT, as well as interest and penalties, amounting to approximately 120,000 euros.
