Fiscalità Internazionale - principali fenomeni evasivi International tax evasion - major forms

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2 Fiscalità Internazionale - principali fenomeni evasivi International tax evasion - major forms 5,59% 4,07% Fittizia residenza all estero di persone fisiche e società Fictitious residence or headquarters abroad 36,62% 53,73% Stabili Organizzazioni non dichiarate in Italia di società estere Undeclared corporate activities in Italy by foreign companies Transfer Pricing Transfer pricing Altre manovre evasive/elusive Other evasion

3 LOTTA ALL ECONOMIA SOMMERSA (*) COMBATTING THE HIDDEN ECONOMY* Ricavi/compensi non dichiarati - costi non deducibili Undeclared profits and payments, declaration of ineligible costs IVA dovuta e non versata Failure to forward VAT collected (*) importi espressi in milioni di euro / Figures in million euros Incidenza degli evasori totali in ambito internazione sul totale del sommerso d azienda Incidence of international tax evasion in the hidden business economy Sommerso d azienda Hidden business economy 29,8 mld. di euro 13,7 mld. di euro 15,1 mld. di euro Ricavi non dichiarati e costi non deducibili ai fini II.DD. segnalati Undeclared income and ineligible deductions Evasione fiscale internazionale International tax evasion FRODI IVA VAT FRAUD IVA dovuta/non versata (*) IVA not collected or forwarded (*) - di cui frodi carosello e altre manovre fraudolente (*) of which carousel fraud and other fraudulent manoeuvers (*) (*) importi espressi in milioni di euro / Figures in million euros

4 Frodi IVA* - Principali settori economici coinvolati VAT fraud* - economic sectors Commercio all ingrosso (33%) Wholesale commerce (33%) Altre categorie economiche Other categories Costruzioni ed edilizia (21%) Construction, all types (21%) Fabbricazione di oggetti vari (8%) Mixed manufacturing (8%) % 390 Installazione impianti e apparecchi (4%) Equipment and systems installation (4%) Trasporto di merci su strada (4%) Road transport (4%) Commercio al dettaglio (3%) Retail commerce (3%) Confezionamento (1%) Packaging (1%) Commercio di autoveicoli (1%) Vehicle sales (1%) * Frodi Carosello, IVA al margine ed altri fenomeni IVA - Importi in milioni di euro * Carousel fraud, failure to declare VAT on margins, other VAT fraud; figures in million euros CONTRASTO AI REATI ED ALLE FRODI FISCALI COMBATTING TAX FRAUD Soggetti denunciati Formal investigations opened Totale violazioni accertate Total charges laid Emissione fatture/documenti per operazioni inesistenti Bills and documentation for inexistent activity and services Dichiarazione fraudolenta Fraudulent tax declarations Dichiarazione infedele Inexact tax declarations Omessa dichiarazione Failure to file a tax declaration Occultamento/distruzione di documenti contabili Destruction or hiding of accounting records Omesso versamento IVA 534 Failure to submit VAT Indebita compensazione 173 Undue profit-taking and compensation Omesso versamento di ritenute certificate 223 Failure to obtain government certifications Sottrazione fraudolenta al pagamento delle imposte 208 Fraudulent withholding of taxes

5 CONTROLLI SULLA EMISSIONE DI SCONTRINI E RICEVUTE FISCALI MONITORING OF ISSUANCE OF CASH RECEIPTS AND INVOICES Controlli eseguiti Number of checks carried out Percentuale controlli con riscontro della mancata 32% emissione del documento fiscale Percentage of checks showing failure to issue receipts and invoices

6 CONTROLLI SU INDICI DI CAPACITÀ CONTRIBUTIVA MONITORING OF INDIVIDUAL TAX-PAYING CAPACITIES Controlli eseguiti Checks conducted

7 ADESIONE AI PP.VV. DI CONSTATAZIONE (*) UNCONTESTED CORRECTIVE AGREEMENTS BASED ON CORPS EVIDENCE* Ricavi non dichiarati e costi non deducibili For undeclared income and ineligible deductions (*) importi espressi in milioni di euro / Values expressed in million euros AGGRESSIONE PATRIMONIALE (*) SEIZURE OF ASSETS Valore delle procedure di sequestro preventivo, anche per equivalente, avviate Value of compensatory seizures initiated, for cash and equivalent assets Valore dei sequestri preventivi, anche per equivalente, eseguiti: beni immobili e mobili sequestrati (auto, natanti, etc.), valuta e conti correnti Value of compensatory seizures completed, for cash, accounts, securities, real estate and movable property (vehicles, boats, etc.) (*) importi espressi in milioni di euro / Values expressed in million euros

8 Frodi in materia di spesa pubblica Fraud in government expenses Frodi al bilancio nazionale Fraud against the national treasury Frodi al bilancio comunitario Fraud against EU treasuries % % Frodi al bilancio nazionale Fraud against the national treasury, by area % % % Frodi incentivi nazionali e locali National and local incentives Frodi Enti Previdenziali Pension and public insurance agencies Frodi servizio sanitario nazionale National health services % Frodi prestazioni sociali agevolate Social assistance and welfare services Frodi al bilancio comunitario Fraud against EU treasuries, by area Frodi fondi strutturali Structural funds Frodi politica agricola comune Agricultural programmes % %

9 CONTRASTO AL LAVORO SOMMERSO COMBATTING HIDDEN LABOUR Lavoratori in nero scoperti Undeclared workers discovered - di cui di origine extracomunitaria of which from non-eu nations Lavoratori irregolari scoperti Discoveries of workers not in full compliance - di cui di origine extracomunitaria of which from non-eu nations Datori di lavoro verbalizzati Legal orders issued to employers

10 Collaborazione con le Autorità Indipedenti Cooperation with regulatory authorities % 6 1% % Autorità per le garanzie nella comunicazione Communications Authority Autorità garante della concorrenza e del mercato Antitrust Authority Autorità per l energia elettrica ed il gas Electricity and Gas Authority % Autorità di vigilanza sui contratti pubblici di lavoro, servizi e forniture Authority for Public Contracts

11 Monopolio del Gioco: principali generi sequestrati Monopoly on gaming: main areas of seizures Apparecchi e congegni di divertimento Gaming machines and devices Punti clandestini di raccolta scommesse Illegal betting establishments Interventi nel settore del Monopolio del Gioco Actions regarding State Monopoly on Gaming Soggetti verbalizzati Formal investigations opened Interventi totali Total interventions Violazioni riscontrate Violations identified Interventi con contestazioni Criminal charges laid 0

12 Contrasto alla contraffazione The fight against counterfeit goods % Merci contraffatte/supporti pirata Counterfeited merchandise/pirated media % % Prodotti insicuri/pericolosi Dangerous and hazardous products Falsi Made in Italy Counterfeit Made in Italy

13 VIGILANZA IN MATERIA DI ACCISE MONITORING OF MARKETS SUBJECT TO EXCISE Interventi effettuati Investigations conducted Tributi evasi (*) 145 Taxes evaded* (*) Prodotti sequestrati: Products seized: - Prodotti energetici (migliaia di tonnellate) 9,4 - Fuel products (metric tons) - Alcole (litri/anidri) Alcohol (100 proof litres) Prodotti consumati in frode: Identification of fraudulent consumption: - Prodotti energetici (migliaia di tonnellate) 50,4 -Fuel products (metric tons) - Alcole (litri/anidri) Alcohol (100 proof litres) (*) importi espressi in milioni di euro / Million euros

14 VIGILANZA DOGANALE CUSTOMS CONTROL Tributi evasi (*) 104,7 Duties evaded* (*) importi espressi in milioni di euro / Million euros Controlli doganali Customs control actions Violazioni riscontrate Violations identified Soggetti denunciati Formal investigations opened Interventi con violazioni Interventions against violations Attività di contrasto al contrabbando di Tabacchi Lavorati Esteri (Kg) Seizures of trafficked foreign tobacco (Kg) Totale T.L.E. in sequestro Total products confiscated T.L.E. del tipo cheap white Of which cheap whites T.L.E. contraffatti Of which counterfeit

15 CONTRASTO ALLA CRIMINALITÀ ORGANIZZATA FIGHTING ORGANISED CRIME Accertamenti conclusi / Assets investigations conducted Soggetti interessati / Individuals, companies concerned di cui: of which - Persone fisiche / Individuals Persone giuridiche / Companies Proposte di sequestro: Orders for seizure: - Beni / Seizures ordered Valore dei beni (*) / Value of goods* Sequestri: Seizures effected: - Beni / Of goods Valore dei beni (*) / Value of goods* Confische: Confiscations: - Beni / Of goods Valore dei beni (*) / Value of goods* 559 (*) importi espressi in milioni di euro / Figures in million euros

16 ,2 (in milioni di euro) Persone tratte in arresto Persons held under arrest Valori oggetto di riciclaggio Recycled currency

17 Violazioni accertate Violations identified 258,2 (in milioni di euro) Sequestri Confiscations

18 CONTRASTO AL TRAFFICO DI SOSTANZE STUPEFACENTI THE FIGHT AGAINST DRUG TRAFFICKING Soggetti verbalizzati Parties placed under formal investigation di cui / of which: - Denunciati / Charged with offences In stato di arresto / Placed under physical arrest Stupefacenti sequestrati (kg.) Illegal drugs seized (kg) di cui / of which: - Hashish e marijuana / Hashish and marijuana Cocaina / Cocaine Eroina / Heroin Sostanze psicotrope / Psychoactive substances 41 - Varie / Other Mezzi sequestrati / Vehicles confiscated 339 Misure patrimoniali: Seizures/confiscations of assets: Accertamenti conclusi / Assets investigations conducted 866 Soggetti interessati 672 Individuals, businesses investigated di cui / of which: - Persone fisiche / Individuals Persone giuridiche / Companies 189 Proposte di sequestro: Orders for seizures: - Beni / Movable property Valore dei beni (*) / Value of property* 100 Sequestri: Seizures effected: - Beni / Of property Valore dei beni (*) / Value of property seized* 29 Confische: Confiscations: - Beni / Of property 53 - Valore dei beni (*) / Value of property confiscated* 8 (*) importi espressi in milioni di euro / Figures in million euros

19 COMPARTO AERONAVALE THE AIR AND MARINE DIVISION Settore di intervento Numero delle Numero dei Valore del sequesto violazioni riscontrate soggetti verbalizzati effettuato in euro Area of interventions Number of Parties placed under Seizures effected violations registered formal investigation (euro) Accise Excise Dogane Customs Imposte sui consumi Consumption taxes Lavoro in nero e/o irregolare Hidden/illegal labour practices Servizi Extratributari Non-tax issues Codice penale e Leggi di P.S Penal code and public security Patrimonio artistico Art and heritage Stupefacenti Drugs Frodi Comunitarie EC-related fraud Frodi Incentivi Incentives-related fraud Totale/Total

20 SCAMBIO DI INFORMAZIONI INTERNATIONAL EXCHANGES OF INFORMATION Trattazioni pervenute Trattazioni inoltrate Incoming requests Requests fulfilled Imposte dirette Direct taxation Iva VAT/IVA Dogana e accise Customs and excise OLAF (politica agricola comune) OLAF (EC agriculture) OLAF (fondi strutturali e spese dirette) OLAF (structural funds and Direct expenditures) Canale Interpol/Europol Interpol/Europol information Totale Total

21 Accessi al sito Internet Istituzionale della Guardia di Finanza Visits to the Guardia di Finanza official Web site Accessi alle aree Web realizzate dalla Sezione Internet Visits to Web site areas gdf.gov.it Reparti Units Multimedia Youtube SAGF Alpine Services Contatti con lo sportello per il pubblico Contacts through the Public Helpdesk

22 Contatti del 2013 Types of contact % 1% Numero Verde Toll-free lines 40% 57% P.E.C. Certified Visite allo sportello In-person helpdesk visits Confronto Comparison of contacts Numero Verde Toll-free lines PEC Certified Visite allo sportello In-person helpdesk visits

23 MANIFESTAZIONI INTERNAZIONALI INTERNATIONAL COMPETITIONS SPORT / SPORT Oro/Gold Argento/Silver Bronzo/Bronze ATLETICA / TRACK AND FIELD Campionati Europei Indoor / Indoor European Championships Giochi del Mediterraneo / Mediterranean Games Campionati Europer Under 23 / European Under 23 Championships Campionati Europei di cross Junior / Eruropean Junior Cross-Country Championship Universiadi / World University Games JUDO / JUDO Campionati Europei Under 23 / European Under 23 Championships Campionati Europei Under 21 / European Under 21 Championships KARATE / KARATE Campionati Europei / European Championships Giochi del Mediterraneo / Mediterranean Games NUOTO E TUFFI / SWIMMING & DIVING Campionati Mondiali / World Championships Campionati Europei / European Championships Giochi del Mediterraneo / Mediterranean Games Universiadi / World University Games SCHERMA / FENCING Campionati Mondiali / World Championships Campionati Europei / European Championships Campionati Mondiali Junior / World Juniors Campionati Europei Under 23 / European Under 23 Championships Campionati Europei Junior / European Juniors Giochi del Mediterraneo / Mediterranean Games Universiadi / World University Games TIRO A SEGNO / TARGET SHOOTING Giochi Olimpici / Olympic Games Giochi del Mediterraneo / Mediterranean Games 2 2 0

24 SPORT / SPORT Oro/Gold Argento/Silver Bronzo/Bronze CANOTTAGGIO / ROWING Campionati Mondiali / World Championships Campionati Mondiali Under 23 / World Under 23 Championships Campionati Mondiali Junior / World Juniors Campionati Europei / European Championships Giochi del Mediterraneo / Mediterranean Games CANOA / CANOE Giochi del Mediterraneo / Mediterranean Games VELA / SAILING Campionati Europei / European Championships Campionati Mondiali Under 21 / World Under 21 Championships Campionati Europei Under 21 / European Under 21 Championships SPORT INVERNALI / WINTER SPORTS Campionati Mondiali di sci alpino / World Alpine Ski Championships Campionati Mondiali di biathlon / World Biathlon Championships Campionati Mondiali Junior di sci alpino / World Junior Ski Championships Campionati Mondiali Junior di biathlon / World Junior Biathlon Championships Campionati Mondiali Junior di salto / World Junior Ski Jump Championship Campionati Europei Junior di biathlon / European Junior Biathlon Championship PATTINAGGIO SU GHIACCIO / SPEED SKATING Campionati Europei di Short Track / European Short-Track Championships Campionati Mondiali Junior Pista Lunga / World Junior Long-Track Championships 2 1 1

25 MANIFESTAZIONI INTERNAZIONALI MILITARI INTERNATIONAL MILITARY COMPETITIONS SPECIALITÀ / SPORT Oro/Gold Argento/Silver Bronzo/Bronze SPORT INVERNALI / WINTER SPORTS Giochi Mondiali Militari / Military World Games AFFERMAZIONI A SQUADRE / TEAM SPORTS ATLETICA / TRACK AND FIELD, CLUB TROPHIES 1º posto Coppa Europa per club su pista maschile 1 st place, European Cup, Men s Track Events 2º posto Coppa Europa per club di cross maschile 2 nd place, European Cup, Men s Cross-Country SCHERMA / FENCING, CLUB TROPHIES 3º posto Coppa Europa per club di fioretto maschile 3 rd place, European Cup, Men s Foil

26 RISORSE UMANE HUMAN RESOURCES Categoria / Rank Positions Forza Forza effettiva / Effective Organica Donne Uomini Totale Positions Women Men Total Ufficiali Officer Ispettori Inspector Sovrintendenti Superintendent Appuntati e finanzieri Supervisory, Financial Officers Totale Total CONCORSI COMPETITION Categoria / Rank Posti Domande Pervenute Positions Applications received Ufficiali (ruolo normale) Officer (Ordinary role) Ufficiali (ruolo aeronavale) Officer (Air-Marine role) Ufficiali (ruolo speciale), riservato al personale del Corpo Officer (Special roles, internal competition only) Ufficiali (ruolo T.L.A.) Officer (Tech-logicstic-admin role) Ispettori (concorso pubblico) Inpsector (open competition) Ispettori (concorso interno) Inpsector (internal competition) Sovrintendenti (concorso interno) Superintendent (internal competition) Finanzieri riservato ai congiunti delle c.d. vittime del dovere 5 21 Finance Officer, limited to relatives of corps members deceased in the line of duty Militari atleti Military athletes

27 CORSI DI QUALIFICAZIONE ED AGGIORNAMENTO TRAINING AND PROFESSIONAL DEVELOPMENT COURSES Ruolo / Rank Frequentatori / Participants Ufficiali Officer I.S.A.F International security assistance Misti Mixed Ranks Totale Total Domande pervenute - Anno 2013 Applications to selection competitions ,09% 0,36% 2,76% 0,19% 4,18% 16,90% Ispettori (concorso pubblico) Inspector (public competition) Ufficiali (Ruolo normale) Officer (Ordinary roles) Sovrintendenti (concorso interno) Superintendent (internal competition) Ispettori (concorso interno) Inspector (internal competition) 21,89% 51,62% Ufficiali (Ruolo aeronavale) Officer (Air-Marine role) Ufficiali (Ruolo T.L.A.) Officer (Tech-logistic-admin role) Ufficiali (Ruolo speciale), riservato a personale del Corpo Officer (Special role, internal competition only) Procedure speciali Special procedures

28 LA FLOTTA AEREA AIRCRAFT FLEET Aerei ATR 42 4 ATR /500 MP Aerei P180 2 Piaggio P180 Aerei P166 DP1 8 Piaggio P166 DP1 Aerei P166 DL3 2 Piaggio P166 DL3 Elicotteri AW Augusta Westland 139 helicopters Elicotteri AB412 HP 22 Augusta Bell 412 HP helicopters Elicotteri A109 AII 15 Augusta 109 AII helicopters Elicotteri A109 N 18 Augusta 109 Nexus helicopters Elicotteri NH Nardi Hughes 500 helicopters

29 LA FLOTTA NAVALE MARITIME VESSELS Pattugliatori 1 Patrol boats Pattugliatori veloci 7 Fast patrol boats Guardacoste 63 Coast guard boats Vedette costiere 136 Coast guard patrol boats Vedette velocissime 41 Very fast patrol boats Unità minori 54 Small craft

30 L ATTIVITÀ AERONAVALE AIR AND SEA ACTIVITY Missioni aeree Air missions Ore di volo ,55 Flight hours Crociere navali Marine missions Miglia percorse Sea miles

31 IL PARCO MEZZI VEHICLE FLEET Autoveicoli Standard vehicles Autoveicoli blindati e semiblindati 223 Armoured and semi-armoured vehicles Mezzi pesanti e logistici Trucks and other logistics vehicles Motoveicoli 322 Motorcycles Totale Total

32 RISORSE STRUMENTALI INFORMATION-COMMUNICATIONS INFRASTRUCTURE Personal Computer desktop in dotazione Personal computers Personal Computer Portatil in dotazione Portable PCs Server in dotazione Central servers in operation Stampanti in dotazione Printers Mailbox ordinarie attive Active accounts Mailbox PEC attive Active certified accounts

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