The criminal case of the omitted payment of the value added tax represents one of the main hypotheses of tax offense provided for by Legislative Decree. 10 March 2000, n. 74, and finds its specific discipline in art. 10-Tue, introduced with Legislative Decree. n. 223 of the 2006 (cd. "Visco -Bersani" decree) e...
The Legislative Decree scheme. in terms of the reform of sanctions, it intervenes significantly on the crime of failure to pay VAT and withholdings, extending the moment of commission of the crime and giving prominence, for the purposes of exclusion from the criminal case, the existence of a debt repayment plan through installments. The enabling law n....