- Failure to pay VAT within the deadline for the advance payment for the subsequent tax period is a criminal offense
- The offense of failure to pay VAT is committed when the deadline for the advance payment for the subsequent tax period expires
- The proof of intent is inherent in the submission of the annual declaration showing the amount of tax due
- The offense can be attributed to force majeure only if it is not attributable to the entrepreneur and beyond their control
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.
