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Sentenza Appello Finmeccanica Orsi – Spagnolini

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Sentenza Appello Finmeccanica Orsi – Spagnolini Corte d’Appello di Milano/Sez. II Penale N.4122/15 R.G.A. LA SENTENZA DI PRIMO GRADO Gli imputati ORSI Giuseppe e SPAGNOLINI Bruno, il P.M. ed il P.G. nonché la parte civile Agenzia delle Entrate hanno proposto appello avverso la sentenza emessa in data 9/10/14 dal Tribunale di BUSTO ARSIZIO con cui gli imputati sono stati: condannati alla pena di anni due di reclusione ciascuno (pena sospesa per entrambi)1 per il reato di cui al capo B), limitatamente al periodo d’imposta maggio 2009/giugno 2010, previa riconoscimento della continuazione e concesse ad entrambi le attenuanti generiche, nonché al risarcimento dei danni in favore della predetta parte civile da liquidare in separato giudizio, e con una provvisionale nella misura di €. 1.500.000, disponendo altresì “nei confronti di AGUSTAWESTLAND S.p.A. la confisca dell’importo pari all’ammontare dell’imposta evasa da tale società calcolato sull’imponibile di €. 1.360.000 relativo al periodo d’imposta 2009 e sull’imponibile di €. 2.040.000 relativo al periodo d’imposta 2010”; assolti dal reato di cui al capo A) e dai residui addebiti di cui al capo B) perché il fatto non sussiste, in relazione alle seguenti imputazioni: ENTRAMBI (in concorso con HASCHKE Guido -separatamente giudicato ex artt. 444 ss. c.p.p.-, GEROSA Carlo, MICHEL Christian per i quali si procede separatamente): A) del delitto di cui agli artt. 110 – 112, n. 1; 319 – 321 – 322 bis, c. 2, n. 2), c.p., perché, in concorso tra loro e con altri, al fine di procurare a sé o ad altri un indebito vantaggio in operazioni economiche internazionali, nelle rispettive qualità: - ORSI Giuseppe, amministratore delegato e presidente di FINMECCANICA dal 04.05.2011, precedentemente amministratore delegato (C.E.O.) di AGUSTAWESTLAND HOLDINGS N.V. dal 2005 al maggio 2011, consigliere delegato con poteri di gestione, dal 23.12.2004 al 13.06.2011, anche della AGUSTAWESTLAND S.p.A.; - SPAGNOLINI Bruno, amministratore delegato (C.E.O.) dal maggio 2011 del gruppo AGUSTAWESTLAND HOLDINGS N.V. con sede in Olanda e già amministratore delegato, dal 23.12.2004 al 13.06.2011, di AGUSTAWESTLAND S.p.A.; - HASCHKE Guido Ralph, amministratore e socio di GADIT S.A. di Lugano e GORDIAN SERVICES s.ar.l con sede in Tunisi; - GEROSA Carlo, socio di HASCHKE nelle predette soci - MICHEL Christian, titolare della GLOBAL SERVICE TRADE COMMERCE con sede a Londra e della GLOBAL SERVICE FZE con sede a Dubai, consulente di AGUSTAWESTLAND S.p.A. promettevano ed effettivamente corrispondevano, per il tramite dei fratelli Juli TYAGI, Docsa TYAGI e Sandeep TYAGI, somme di denaro, non esattamente quantificate nella complessiva entità, al Maresciallo TYAGI Sashi, Capo di Stato Maggiore dell’Indian Air Force dal 2004 al 2007, pubblico ufficiale o comunque persona che esercita funzioni ed attività corrispondenti a quelle di pubblico ufficiale nell’ambito dello Stato indiano, per compiere e per aver compiuto un atto contrario ai doveri d’ufficio; in particolare: - HASCHKE, già consulente di altre società del Gruppo FINMECCANICA, avuta dal socio GEROSA -in stretti rapporti con i fratelli Juli, Docsa e Sandeep TYAGI- notizia dell’interesse del Ministero della Difesa Indiano per l’acquisto di elicotteri da destinare al trasporto di alte personalità governative, rappresentava, ad ORSI e SPAGNOLINI, di avere ottime chance di successo nella gara che a breve sarebbe stata bandita; - ORSI, quindi, per conto di AGUSTAWESTLAND S.p.A., incaricava HASCHKE della conduzione della trattativa in India, affiancandogli il proprio collaboratore di fiducia sul mercato indiano, MICHEL; 1 Con la condanna sono state applicate gli imputati le “sanzioni accessorie previste dall’art. 12, c. 1, D. Lgs 74/00 alla lett. a) per la durata di mesi 6, alle lett. b) e c) per la durata di un anno, ed alla lett. d)”, e l’interdizione dai pubblici uffici ex art. 12, c.2 D. L.gs. cit. per la durata di anni 1. Inoltre, è stata disposta la pubblicazione della sentenza “sul sito Internet del Ministero della Giustizia per la durata di giorni 15.” (Maiga – est.) 1 Corte d’Appello di Milano/Sez. II Penale N.4122/15 R.G.A. - HASCHKE e GEROSA, per il tramite dei fratelli TYAGI che, attraverso il cugino TYAGI Sashi, prima, intervenivano sul bando di gara, modificandolo in senso favorevole ad AGUSTAWESTLAND S.p.A., sostituendo la “quota operativa” di volo, abbassandola da 18mila a 15mila piedi di altezza, così consentendo ad AGUSTAWESTLAND S.p.A. (che altrimenti non avrebbe nemmeno potuto presentare un’offerta) di partecipare alla gara; poi, introducevano una prova comparativa di volo con motore in avaria, a vantaggio degli elicotteri AGUSTA, gli unici dotati di tre motori, in tal modo, riuscivano a far sì che AGUSTAWESTLAND S.p.A. si aggiudicasse il contratto di appalto, siglato tra AGUSTAWESTLAND INTERNATIONAL Ltd. ed il Governo indiano in data 8 febbraio 2010, per la fornitura di n. 12 elicotteri AW 101VVIP al prezzo stabilito di 556 milioni di €.; - ORSI e SPAGNOLINI, inizialmente, corrispondevano ad HASCHKE e GEROSA, attraverso un contratto di consulenza tra AW S.p.A. e GORDIAN SERVICES s.a.r.l. (società riconducibile agli stessi), €. 400.000, di cui 100.000 €. venivano consegnati in contanti ai fratelli TYAGI; successivamente, stipulavano contratti di ingegneria, con le società IDS INDIA e IDS TUNISIA, per fornire copertura al pagamento (tutt’ora in corso) di somme di denaro per remunerare i pubblici ufficiali indiani e gli intermediari HASCKHE e GEROSA, in un’operazione economica che vietava la stessa previsione di compensi per la mediazione; - ORSI e SPAGNOLINI, inoltre corrispondevano al consulente MICHEL Christian, la somma complessiva di circa 30 milioni in parte destinati a sostenere l’attività corruttiva finalizzata all’acquisizione della commessa ed all’ esecuzione del contratto. Con l’aggravante di cui all’art. 112 n. 1 c.p. per aver commesso il fatto in cinque o più persone. Commesso in parte in Cascina Costa di Samarate (VA) e consumato in India nel dicembre 2012; (in concorso con FACONDO Alessio e BOTTARINI Gianfranco, per i quali si procede separatamente): B) del delitto di cui agli artt. 110, 81 cpv., c.p.; 2 D. L.gs. 74/00 perché, in concorso tra loro e con altri, con più azioni esecutive del medesimo disegno criminoso ed in tempi diversi, al fine di evadere le imposte sui redditi, rispettivamente nelle qualità: - ORSI Giuseppe, consigliere delegato e munito di poteri dal 23.12.2004 al 13.06.2011 della società AGUSTAWESTLAND S.p.A.); - SPAGNOLINI Bruno, amministratore delegato dal 23.12.2004 al 13.06.2011 della società AGUSTAWESTLAND S.p.A., munito dei più ampi poteri di gestione della citata società, nonché firmatario del contratto siglato in data 03.08.2008 (di seguito accordo) con IDS INFORMATION TECHNOLOGY & ENGINEERING s.ar.l. (IDS TUNISIA); - FACONDO Alessio, amministratore delegato dal 13.06.2011 della società AGUSTAWESTLAND S.p.A., munito dei più ampi poteri di gestione della citata società; - BOTTARINI Gianfranco, procuratore speciale, firmatario delle dichiarazioni fiscali presentate nonché firmatario degli ordini di pagamento a favore di KAMOUN Hedi, amministratore della società di diritto tunisino IDS, indicavano, nelle dichiarazioni ai fini delle Imposte Dirette, elementi passivi fittizi come di seguito meglio indicato: nella dichiarazione per l’anno 2007 elementi passivi fittizi per complessivi €. 640.612,00, avvalendosi delle seguenti fatture per operazioni oggettivamente inesistenti emesse da IDS INDIA: NUMERO DATA IMPONIBILE DESCRIZIONE IDS/EDS/JUL/1 14-ago-07 18.000,00 Rif. Ordine 46421077 IDS/EDS/SEP07/1 05-ott-07 286.987,00 Rif. Ordine 46437237 IDS/EDS/OCT07/2 06-nov-07 111.875,00 Rif. Ordine 46437237 IDS/EDS/NOV07/1 30-nov-07 111.875,00 Rif. Ordine 46437237 IDS/EDS/DEC07/1 31-dic-07 111.875,00 Rif. Ordine 46437237 nella dichiarazione per l’anno 2008 elementi passivi fittizi per complessivi €. 977.263,00, avvalendosi delle seguenti fatture per operazioni oggettivamente inesistenti emesse da IDS INDIA: NUMERO DATA IMPONIBILE DESCRIZIONE IDS/EDS/JAN08/1 31-gen-08 111.875,00 Rif. Ordine 46437237 IDS/EDS/FEB08/1 29-feb-08 111.875,00 Rif. Ordine 46437237 IDS/EDS/MAR08/1 28-mar-08 161.875,00 Rif. Ordine 46437237 (Maiga – est.) 2 Corte d’Appello di Milano/Sez. II Penale N.4122/15 R.G.A. IDS/EDS/MAY08/1 30-mag-08 164.010,00 Rif. Ordine 46516122 IDS/EDS/JUN08/1 30-giu-08 33.562,50 Rif. Ordine 46521718 IDS/EDS/JUL08/1 31-lug-08 172.692,00 Rif. Ordine 46538824 IDS/EDS/JUL08 31-lug-08 34.556,00 Rif. Ordine 46516096 IDS/EDS/JULY08/1 31-lug-08 22.375,00 Rif. Ordine 46521718 IDS/EDS/SEP081 29-set-08 16.937,50 Rif. Ordine 46538824 IDS/EDS/SEP08/1° 30-set-08 16.937,50 Rif. Ordine 46538824 IDS/EDS/OCT08/1 03-ott-08 18.240,00 Rif. Ordine 46538164 IDS/EDS/OCT08/2 03-ott-08 23.160,00 Rif. Ordine 46538164 IDS/EDS/OCT08/3 31-ott-08 16.937,50 Rif. Ordine 46538824 IDS/EDSNOV08/3 29-nov-08 25.260,00 Rif. Ordine 46545285 IDS/EDSNOV08/2 29-nov-08 19.760,00 Rif. Ordine 46545285 IDS/EDS/DECO8/1 19-dic-08 27.210,00 Rif. Ordine 46572085 e sempre nella dichiarazione per l’anno 2008 elementi passivi fittizi per complessivi €. 1.325.000,00, avvalendosi delle seguenti fatture per operazioni oggettivamente inesistenti emesse da IDS TUNISIA: NUMERO DATA IMPONIBILE DESCRIZIONE 200811/01 06-nov-08 900.000,00 Acconto come da art.7.3 dell’accordo 200812/01 01-dic-08 170.000,00 Prima mensilità come da art.2 dell’accordo 200812/02 31-dic-08 255.000,00 Seconda mensilità come da art.2 dell’accordo nella dichiarazione per l’anno 2009 elementi passivi fittizi per complessivi €.
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