It is "likely" that the brothers John, Lapo and Ginevra Elkann were aware of the "fraud" committed around the alleged evasion of inheritance tax. The Court of Review of Turin writes this in the reasons for the order with which the seizures ordered by the prosecutor's office were confirmed.
The passage, in particular, refers to the hypothesis of fraud against the State, which had been contested by the defence. According to investigators, the tax should have been paid in Italy because Marella Caracciolo's residence in Switzerland was fictitious.