{"id":1715,"date":"2024-08-05T17:45:00","date_gmt":"2024-08-05T15:45:00","guid":{"rendered":"https:\/\/www.studiodalpozzo.net\/modifiche-disciplina-reati-imposte-redditi-valore-aggiunto\/"},"modified":"2024-08-06T11:30:29","modified_gmt":"2024-08-06T09:30:29","slug":"new-provisions-offenses-income-tax-value-added-tax","status":"publish","type":"post","link":"https:\/\/www.studiodalpozzo.net\/en\/new-provisions-offenses-income-tax-value-added-tax\/","title":{"rendered":"The new provisions regarding offenses related to income tax and value-added tax"},"content":{"rendered":"\n

The Legislative Decree on Tax Sanctions<\/strong> No. 87 of June 14, 2024<\/a>, has been in force since June 29, 2024, and implements some of the principles and guiding criteria of the tax delegation, as outlined in Law No. 111 of August 9, 2023. Specifically, the reform focuses on penalties, both criminal and administrative, and aims to streamline the sanctioning system to make it fairer and more proportionate.<\/p>\n\n\n\n

Changes to Criminal Regulations<\/h2>\n\n\n\n

Regarding the changes to criminal regulations, the decree includes significant innovations, introducing new instances of non-punishability<\/strong> and other favorable provisions through the introduction of mitigating circumstances<\/strong> and mechanisms for compensation between the criminal and administrative sanctioning systems<\/strong>.<\/p>\n\n\n\n

Failure to Pay Withholding Taxes Due or Certified<\/h2>\n\n\n\n

If the tax debt is being extinguished through installment payments<\/strong>, the criminal offense of failure to pay withholding taxes due or certified is not committed<\/strong>, and the taxpayer is not punished<\/strong>. The threshold for punishability remains unchanged and specifically applies to amounts exceeding one hundred fifty thousand euros. If the installment payment benefit is revoked, the individual is punished only if the remaining debt exceeds fifty thousand euros<\/strong>.<\/p>\n\n\n\n

Failure to Pay VAT<\/h2>\n\n\n\n

The same rules apply to the criminal offense of failure to pay VAT<\/strong>: if the tax debt is being extinguished through installment payments, the criminal offense is not committed, and the taxpayer is not punished<\/strong>. Here too, the threshold for punishability remains unchanged at amounts exceeding two hundred fifty thousand euros. If the installment payment benefit is revoked, the individual is punished only if the remaining debt exceeds seventy-five thousand euros<\/strong>.<\/p>\n\n\n\n

Unlawful Compensation<\/h2>\n\n\n\n

For the offense of unlawful compensation by means of credits that are not due<\/strong>, a special cause of non-punishability is provided<\/strong> when there are conditions of objective uncertainty<\/strong> regarding the specific elements or particular qualities that establish the eligibility of the credit, including the technical nature of the evaluations. This rule applies only to unlawful compensations by means of credits that are not due and does not cover those involving non-existent credits.<\/p>\n\n\n\n

Causes of Non-Punishability<\/h2>\n\n\n\n

For the offenses of failure to pay withholding taxes due or certified and failure to pay VAT, it is established that they are not punishable if the offense depends on causes not attributable to the perpetrator that occurred after the withholding was made or after the VAT was collected<\/strong>, respectively.<\/p>\n\n\n\n

Liquidity Crisis: Applicability of Non-Punishability<\/h2>\n\n\n\n

The decree considers a non-transitory liquidity crisis<\/strong>, due to the unenforceability of credits because of verified insolvency or over-indebtedness of third parties, or the non-payment of certain and collectible credits by public administrations, and the impossibility of taking actions to overcome the crisis, as a circumstance constituting a cause of non-punishability<\/strong> that the judge must consider.<\/p>\n\n\n\n

Non-Punishability for Minor Nature of the Offence<\/h2>\n\n\n\n

The judge may apply the cause of non-punishability for minor nature of the offense<\/strong>, as regulated by the penal code, to cases of failure to pay withholding taxes due or certified, failure to pay VAT, and unlawful compensation. In doing so, the judge will assess factors such as the extent of the deviation of the evaded tax from the threshold for punishability, the complete fulfillment of the installment payment obligation, the amount of remaining debt, and the crisis situation.<\/p>\n\n\n\n

Mitigating Circumstances<\/h2>\n\n\n\n

If the debt is not extinguished by the pre-trial deadline but is settled before the end of the first-degree trial<\/strong>, in the event of a criminal conviction, the penalties are reduced by up to half<\/strong>. Additionally, the accessory penalties are not applied<\/strong>, which include:<\/p>\n\n\n\n