Defence against alleged tax fraud. We defended the client in a criminal complaint for tax fraud filed by the Prosecution Service from the Peruvian Tax Authority (SUNAT-ICA). The counterparty alleges that the client did not declare high values with dubious origins and did not collect the individual income tax in 2010.
Freeing client from imprisonment and structuring defence: We entered the case when the client was arrested by the PNP after SUNAT-ICA’s order, considering the client a repeat offender of tax fraud. We succeeded in freeing our client and structured the defence to combat the counterparty’s request for a sentence of five years of effective imprisonment.
Limitation period to be prosecuted recognised by court: We filed a motion to have a limitation period to be prosecuted recognised and, consequently, the dismissal of the case. The court agreed with our arguments and dismissed the case. The counterparty filed a petition for a full court review, and the court maintained the decision.
Crucial case with potential five-year imprisonment: This case was extremely important as the client was facing a public prosecution requesting five years of effective imprisonment. We managed to eliminate the criminal contingency of our client going to prison.
Latest development: With our advice, the case was concluded.
