New Rules for Import VAT: Voluntary Disclosure Prevents Administrative Confiscation of Goods

• New rules for import VAT introduced in the corrective legislative decree of the tax reform.
• Voluntary compliance prevents administrative confiscation of goods.
• The decree increased the criminal liability threshold for import VAT from 10,000 to 100,000 euros, while customs duties remain at 10,000 euros.
• Administrative sanctions apply if there are no aggravating circumstances, customs duties are below 10,000 euros, or import VAT is below 100,000 euros.
• Administrative confiscation of goods is mandatory in cases of administrative offenses.
• Confiscation applies only to goods under control and not for equivalent value.
• Confiscation must be preceded by precautionary seizure, allowing for opposition.
• The Constitutional Court criticized mandatory confiscation when the economic operator pays due amounts, interests, and penalties.
• The measure is seen as punitive, exceeding the recovered tax debt.
• The Council of Ministers approved a modification allowing goods to be returned upon payment of due amounts, interests, penalties, and management costs.

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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