Four non-profit businesses exposed as fictitious partners in an ASD.

A tax evasion scheme involving four businesses posing as amateur sports clubs (ASD) was uncovered in Trieste. The operation uncovered undeclared revenues of over €3.1 million, with €650,000 in income taxes owed and approximately €500,000 in VAT due.

The Guardia di Finanza (Fiamme Gialle) of the Julian region initiated targeted inspections of these third sector organizations, which were abusing the preferential regime for "non-profit organizations" and illegally benefiting from tax breaks. The goal was clear: to evade taxes and create unfair competition for similar businesses operating legally.

The investigation revealed that the "members" of these ASDs were often registered only on paper, with no actual role or participation in the association's life, but were in fact simply customers of the services offered. The analysis of their bank accounts also revealed anomalous transactions, with association funds being used for personal expenses of legal representatives (restaurants, online purchases, etc.).

The tax authorities thus confirmed the complete tax evasion of these associations, which lacked the mutualistic purpose and member participation requirements necessary to qualify for the preferential tax regime. Consequently, their "non-profit" status was disavowed and they were reclassified as fully-fledged commercial enterprises, with all the resulting accounting and tax obligations.