Criminal liability for failure to pay VAT exceeding €250,000

• Failure to pay VAT within the deadline for the next tax period is a criminal offense
• Offense of failure to pay VAT is committed when the deadline for payment of the advance for the next tax period expires
• The offense is based on the indication of a tax debt in the declaration and failure to pay it
• Proof of intent is shown in the annual declaration, which must be paid within the specified deadline
• The offense requires general intent and awareness of the illegality of the act
• Exemption from guilt can only be claimed in cases of force majeure or uncontrollable liquidity crisis
• The relevance of the debtor’s liquidity crisis for exemption from guilt is limited to cases where all efforts have been made to pay the tax.

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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