14 Jul non-payment of VAT

The legislative decree. 74/2000 split two hypotheses sanctioning in case of non-payment of withholding certified and non-payment of VAT.

Pursuant to Article 10-bis of Legislative Decree. 74/2000, entitled omitted payment of withholding certificate, It shall be punished with imprisonment from six months to two years anyone who does not pay, by the deadline for submission of the annual statement of withholding, withholding due on the basis of the declaration that is to say resulting from the certification issued to the substituted, for an amount greater than 150 thousand euro for each tax period.

Pursuant to Article 10-ter of Legislative Decree. 74/2000, entitled non-payment of VAT, It shall be punished with imprisonment from six months to two years anyone who does not pay, within the deadline for payment of the deposit relative to the next tax year, the value added tax payable according to the annual declaration, for an amount greater than 250 thousand euro for each tax period.

However, the case was to define the boundaries so that we can configure the criminal case in question: the lack of liquidity, indeed, It can integrate a suitable act of force to exclude the offense of non-payment of VAT payment and / or withholding certificate. In tal senso, It has been repeatedly clarified that the offense of non-payment of VAT is built from generic willful evasion, resulting in conscience and will not fulfill the part of the agent.

In other words, It is necessary on the subjective level the desire to evade taxation; in the event of said sums being insufficient demonstrated, the accused will thus experience the absolute impossibility of fulfilling the tax debt in order to demonstrate the absence of the subjective element necessary for the criminal case can configure that here occupies.