Italy Adapts to Constitutional Court’s Ruling on Proportional Sanctions, Including VAT Paid

• The Italian Revenue Agency has adjusted its position on proportional sanctions for failure to declare VAT.
• This adjustment is in response to a ruling by the Constitutional Court.
• The agency now states that the same rules apply to income taxes and VAT.
• If a taxpayer fails to declare VAT but still pays the taxes, they will be subject to proportional sanctions.
• The sanctions range from 60% to 120% of the amount owed, with a minimum of 200 euros if the declaration is submitted before the deadline for the next tax period.
• If the declaration is submitted after the deadline, the sanctions range from 120% to 240% of the amount owed, with a minimum of 250 euros.
• The conduct of the taxpayer may be taken into account by the tax offices.

Source: eutekne.info

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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