- Recent court ruling highlights strict stance on non-payment of VAT offenses.
- New legal provisions allow non-punishment if non-payment is due to uncontrollable circumstances.
- These circumstances must occur after the withholding or collection of VAT.
- Judges consider non-temporary liquidity crises due to uncollectible debts.
Source: commercialistatelematico.com
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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