The Resource Tax offence of failure to pay VAT

Tax offence of failure to pay VAT

Label
Tax offence of failure to pay VAT
Title
Tax offence of failure to pay VAT
Creator
Subject
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
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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