The integration of the Tax Control Framework with the Tax offences

The TCF, certified by accountants or lawyers, is a fundamental element for accessing the Cooperative Compliance regime or the special regime provided for SMEs. For its preparation, the process of qualitative and quantitative risk assessment cannot disregard the analysis of the company's internal procedures and protocols and existing controls, even if established for different but related purposes. For example, consider the control points on internal processes developed by listed companies to ensure the accuracy and reliability of financial reporting data under Law 262/2005. During the initial stages of TCF preparation, it is often necessary to first evaluate the constellation of various internal control procedures to assess their synergies and integrations, aiming to implement a broader and more effective internal control system and enterprise risk management. In this context, the most significant synergies are perhaps found between the TCF and the organizational, management, and control model (MOGC) developed under Legislative Decree 231/2001 (Decree 231). Both instruments, focusing (entirely in the case of the TCF and partially in the case of the MOGC) on tax risk, represent the organization's commitment to prevent tax fraud through appropriate controls aimed, directly or indirectly, at preventing the commission of tax crimes under Legislative Decree 74/2020.