The Resource Tax offence of failure to pay VAT
Tax offence of failure to pay VAT
Resource Information
The item Tax offence of failure to pay VAT represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Tax offence of failure to pay VAT represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- Due to the persisting economic crisis, companies and other VAT registered persons increasingly struggle to cope with VAT payment deadlines and may fail to pay their VAT debt within the set deadlines. This failure, in certain circumstances, can be punished by Italian criminal tax law. Nevertheless the Italian Supreme Court seems to have, at least in more recent circumstances, taken a more lenient approach before considering a taxable person guilty. In this article, the authors provide a general overview of the criminal tax offence, and conclude with a brief description of some current and potential future developments
- Language
- eng
- Label
- Tax offence of failure to pay VAT
- Title
- Tax offence of failure to pay VAT
- Language
- eng
- Summary
- Due to the persisting economic crisis, companies and other VAT registered persons increasingly struggle to cope with VAT payment deadlines and may fail to pay their VAT debt within the set deadlines. This failure, in certain circumstances, can be punished by Italian criminal tax law. Nevertheless the Italian Supreme Court seems to have, at least in more recent circumstances, taken a more lenient approach before considering a taxable person guilty. In this article, the authors provide a general overview of the criminal tax offence, and conclude with a brief description of some current and potential future developments
- Citation source
- In: International VAT monitor. - Amsterdam. - Vol. 26 (2015),
- http://library.link/vocab/creatorName
-
- Harteveld, P
- Scotto d'Abusco, A
- Geographic coverage
- European Union
- Language note
- English
- http://library.link/vocab/subjectName
-
- tax offence
- VAT
- criminal tax law
- case law
- voluntary disclosure
- Label
- Tax offence of failure to pay VAT
- Label
- Tax offence of failure to pay VAT
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Tax-offence-of-failure-to-pay-VAT/DkVh9Tu2EoU/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Tax-offence-of-failure-to-pay-VAT/DkVh9Tu2EoU/">Tax offence of failure to pay VAT</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
