- Italian Supreme Court referred a question to Constitutional Court about customs confiscation for simple smuggling involving non-payment of import VAT
- Concerns about disproportionate severity compared to treatment of internal VAT evasion
- Import VAT is part of general VAT system, not customs duty
- Sanctions for import VAT evasion should not be same as customs duty evasion
- Concerns about compliance with principles of reasonableness and proportionality under Italian Constitution and EU Charter of Fundamental Rights in sanction framework for simple smuggling cases
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.
Latest Posts in "Italy"
- VAT Implications for ‘Free’ Online Services: Legal Challenges and Potential Impact on SMEs
- Normal Value in VAT: Application in Non-Monetary Transactions and Special Cases
- Establishing Multiple VAT Groups in International Economic Groups: Italian Tax Authority Clarifications
- Contradictions in Non-Punishment Regime for Unpaid VAT and Withholding Taxes: An Analysis
- Guided Mine and Speleological Park Tours Exempt from VAT, Tibetan Bridge Crossing Taxable
