On 3 March 2025, the Italian Guardia di Finanza announced the discovery of a suspected case of a shell company in the road transport sector. This offence involves establishing a company in a foreign country to benefit from more favourable tax and social security conditions while effectively managing it from Italy. In this instance, the investigated entrepreneur (whose name has not been disclosed) operates in the province of Treviso and had set up a company in Slovenia. According to the financial authorities, this allowed the Italian haulier to evade seven million euros in revenue from the Italian tax authorities and avoid paying approximately one and a half million euros in VAT. At the conclusion of the investigation, he was reported for tax fraud.
The inquiry, conducted by officers from the Vittorio Veneto unit, began with an inspection of two business premises located between Vittorio Veneto and Conegliano. Numerous articulated lorries with foreign number plates were found on these sites, raising suspicions about the company’s actual operations. Through in-depth checks, including advanced digital analysis techniques, the financial investigators established that the company’s management and administration were conducted entirely on Italian soil. The alleged Slovenian headquarters was, in reality, merely a contact address at a local professional’s office.
Beyond the fiscal implications, the investigation also revealed serious labour law violations. The Guardia di Finanza identified ten workers employed without formal contracts, leading to unpaid withholding taxes exceeding 200,000 euros. The intervention of the financial police was not limited to uncovering tax evasion but also enabled the official registration of the company’s Italian VAT position. This measure allows the business to continue operations, provided that its tax and social security obligations are duly regularised.
