- The corrective decree approved by the Council of Ministers raises the criminal relevance threshold for import VAT from 10,000 to 100,000 euros, unlike customs duties.
- The decree includes significant changes to sanctions for import VAT, now considered among border rights under national customs code provisions.
- The criminal threshold for violations is differentiated between customs duties and other border rights like import VAT.
- The threshold for import VAT violations is increased to 100,000 euros, while for customs duties it remains at 10,000 euros.
- Administrative sanctions range from 100% to 200% of border rights due or improperly claimed, unless aggravating circumstances apply.
- Import VAT violations may lead to administrative confiscation of goods, but not if a declaration review is initiated by request before formal knowledge of inspections or proceedings.
- The new sanction framework adjusts thresholds for aggravating circumstances, differentiating between customs duties and other border rights.
- For smuggling punishable by fines and imprisonment up to 3 years, sanctions range from 50,001 to 100,000 euros for customs duties and from 200,001 to 500,000 for other border rights.
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.
