Responsibility of the liquidator for past failures in VAT payment

• Liquidators can be held responsible for the crime of failure to pay VAT.
• Liquidators are required to submit tax declarations as required by law.
• Liquidators can be held responsible for the failure to pay VAT if they do not take action to make the payment.
• In a specific case, a liquidator was convicted for failing to pay VAT amounting to 328,109 euros.
• The defense argued that the liquidator was appointed shortly before the payment deadline and did not have access to the necessary funds.
• The court ruled that the liquidator is responsible for the crime, citing previous case law.

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.

---

---