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Italian to English: MSc Dissertation General field: Social Sciences Detailed field: Economics
Source text - Italian L’organizzazione criminale si avvale di due società, per facilità indicate con il nome di Società A e Società B.
L’azienda A emette una falsa fattura per operazioni mai compiute e l’azienda B trasferisce un assegno per l’importo della fattura, la quale serve a giustificare l’assegno trasferito. Allo stesso tempo, l’azienda A trasferisce in contanti all’azienda B l’importo della fattura decurtato dell’IVA, più un compenso del 5-10% per il servizio reso. In sostanza si tratta di un’operazione di scambio di assegni verso contante, regolato e giustificato con l’emissione di false fatture a fronte del titolo di pagamento ricevuto. Infatti, l’emissione delle false fatture giustifica l’ottenimento di assegni.
L’obiettivo dell’organizzazione è quindi quello di scambiare denaro contante di provenienza illecita con assegni, questi ultimi in grado di rendere il denaro dichiarabile e giustificabile. Con questo meccanismo, l’organizzazione riusciva a riciclare grandi quantità di denaro contante con la collaborazione di aziende controllate o compiacenti, ricevendo in cambio assegni emessi da questi ultimi a fronte di fatture per operazioni inesistenti. Dall’altro lato, l’azienda B otteneva un vantaggio immediato del 5-10% sul valore delle fatture ricevute, abbatteva i ricavi, disponeva di liquidità da utilizzare in nero e, in quanto compratrice, vantava un indebito credito IVA nei confronti dello stato, corrispondente al 22% dell’imponibile della fattura. Con questa procedura l’azienda B si ritrova un costo in più a bilancio e la relativa Iva da portare in detrazione. Le false fatture quindi, oltre a consentire un vantaggio fiscale ingiusto, consente alle aziende che le ricevono di abbattere il proprio utile d’esercizio, e quindi avere un imponibile fiscale più basso sul quale calcolare le tassa da pagare.
Translation - English The criminal organisation makes use of two enterprises, here indicated as Company A and Company B for reasons of facility:
Company A issues a false invoice for a never-performed operation while Company B signs a cheque for the value of the invoice, which justifies the cheque thus transferred. At the same time, Company A transfers the value of the invoice – excluding the IVA quote – in cash to Company B, plus a fee worth 5-10% for the service provided. In essence, this is an exchange operation between cheques and cash, regulated and validated by the creation of false invoices in respect of the payment received. In essence, the issuance of false invoices justifies the obtainment of cheques. In fact, the aim of the organisation was the exchange of the cash money originated illicitly for cheques, which can render money justifiable and declarable. In virtue of this mechanism, the organisation managed to launder significant amounts of cash money thanks to the collaboration of controlled – or compliant – companies, while receiving in exchange cheques for non-existing operations issued by those same businesses. On the other hand, Company B obtained an immediate advantage amounting to 5-10% of the value of the invoices received. In addition, the enterprise substantially reduced the revenues, had funds employable off the books constantly available while, as a buyer, claimed an undue IVA credit towards the state amounting to 22% of the rateable base of the invoice. Thanks to this procedure, Company B claimed an additional cost on its financial statement and the relative deductible IVA. As a matter of fact, false invoices, besides granting an unfair fiscal advantage, allowed the receiving companies to reduce their operating profit, therefore lowering their fiscal rateable base on which taxation is calculated.
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Years of experience: 6. Registered at ProZ.com: Jun 2019.
Italian native speaker PhD student in Social Anthropology with a demonstrated professional history in the teaching and translation sector. Strong education researcher with a Master of Science (MSc) from The London School of Economics and Political Science (LSE) and a Bachelor's Degree from the University of Bologna, currently in the first year of PhD at the University of Manchester.