- Crimes of failure to pay VAT and certified withholdings have been reformed by DLgs. 87/2024
- The threshold for punishment remains the same
- Offenses are punishable if non-payment extends beyond December 31 of the following year
- Previously, the offense occurred if non-payment extended beyond the deadline for VAT installment payment or model presentation
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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