The Resource Liquidity crisis, criminal sanctions and non-payment of VAT according to the Court of Justice of the European Union

Liquidity crisis, criminal sanctions and non-payment of VAT according to the Court of Justice of the European Union

Label
Liquidity crisis, criminal sanctions and non-payment of VAT according to the Court of Justice of the European Union
Title
Liquidity crisis, criminal sanctions and non-payment of VAT according to the Court of Justice of the European Union
Creator
Subject
Language
eng
Summary
The continuing liquidity crisis of taxpayers, and in particular of companies, which has worsened as a result of Covid-19, raises the question of whether it is acceptable in contemporary law that the fulfilment of a debt, even one of a fiscal nature, can be sanctioned with the instruments of criminal law. In the light of the judgment of the European Court of Justice of 2 May 2018 in case C-574/15 (Scialdone), this article deals with the use of criminal law to sanction taxpayers who find themselves unable to comply with their tax obligations, even though they have made a timely and truthful declaration to the tax authorities
Citation source
In: Crónica tributaria. - Madrid. - (2020), no. 177 ; p. 39-68
http://library.link/vocab/creatorName
Del Sole, A
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • economic crisis
  • VAT
  • criminal tax law
  • penalties
  • European Convention on Human Rights
  • VAT fraud
  • effectiveness principle
  • equivalence principle
  • ECJ case law
  • COVID-19 pandemic
Label
Liquidity crisis, criminal sanctions and non-payment of VAT according to the Court of Justice of the European Union
Instantiates
Publication
Label
Liquidity crisis, criminal sanctions and non-payment of VAT according to the Court of Justice of the European Union
Publication

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