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The Cassation confirms the acquittal of the entrepreneur who does not pay VAT taxes to pay employees: sentence no. 42522/2019
- 28/10/2019
The Criminal Court of Cassation with sentence n. 42522/2019 confirmed the judgement of the Court of Appeal of Bologna that had acquitted the legal representative of a company for the crime of non-payment of VAT taxes pursuant to art. 10 ter D. Lgs. n. 74/2000.
The Supreme Court ruled that for the purposes of configurability of the omissive offense in question the generic fraud will suffice. However, it decided to exclude the existence of the intent in the case in question since the company had taken all the appropriate measures to deal with the crisis and because the decision to pay employees instead of paying the VAT had been made "in the belief that this option would have allowed the continuation of business activity, the achievement of revenues and useful production and, therefore, also the fulfilment at the expiry of the tax obligation". Therefore, the accuse lacked of the representation of the absence of the essential resources to absolve the tax compliance on expiry.
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