- After the 2024 reform of Article 10-ter of Legislative Decree 74/2000, failure to pay VAT is punishable if the unpaid amount exceeds EUR 250,000 per tax period by 31 December of the year following the VAT return, unless the debt is being paid under an approved instalment plan.
- If the taxpayer is in an instalment plan, the key issue becomes whether there is a later default/decadence from the plan; in that case, punishability is assessed on the remaining unpaid debt, with a EUR 75,000 threshold for the residual amount.
- The Cassation Court confirmed that taxpayers must specifically allege and prove the payments made before any loss of the instalment plan, including the status of the plan and the amount of debt remaining, because these facts affect whether the criminal threshold is met.
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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