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Crime of non-payment of VAT tax also after the request for a composition with creditors

  • 29/10/2018

With regard to the omitted payment of VAT tax, the admission to the composition with creditors, even before the expiry of the deadline for the payment of the tax, does not exclude the offense envisaged by art. 10 ter d.lgs. 10 March 2000, n. 74 in relation to the VAT tax debt expired and to be paid. This is what was established by the Court of Cassation, Section III, sentence no. 13744/2018.

According to a different orientation, the offense cannot be configured in case the debtor has been admitted to the composition with creditors.

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