21 Sep non-payment of tax

Responds of embezzlement representative of a company operating the hotel business who fails to pay the municipality the tourist tax. The crisis of liquidity of the company, It occurred at the time of the expiry of the payment of tax, has effectively excuse, unless the accused proves that financial difficulties are due to him and that the same, Furthermore, can not otherwise be tackled with appropriate measures also unfavorable for his personal assets (Cass. 19925/19).