- The repeated incorrect attribution of invoices is considered a crime
- The crime of false declaration is committed when elements are misrepresented in annual declarations to evade taxes
- The case discussed in the article involves a company falsely declaring exports to non-EU countries as non-taxable, when they were actually taxable
- The company’s intentional use of false invoices over several years indicates a deliberate act, not an innocent mistake
- If the incorrect declaration was truly unintentional, it would have been easily corrected during the registration of invoices in the VAT records.
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.
Latest Posts in "Italy"
- EGC VAT Case T-231/26 (Agenzia delle Entrate Direzione Provinciale Genoval) – Questions – VAT deductibility of general expenses for auctioneers under margin scheme
- EGC VAT Case T-232/26 (Appellant_1 Srl ) – Questions – VAT deductibility of general expenses for auctioneers under margin scheme
- Monthly Reporting for Unused POS Terminals for Payment Acceptance
- Personnel Secondment and VAT: When Cost Reimbursements Become Taxable
- Updated ViDA Implementation Plan for VAT in the Digital Age
