- Recent Legislative Decree 87/2024 introduced a mitigation of responsibility for tax offenses in case of liquidity crisis
- Conducts of omitted payment are not punishable if caused by factors beyond the author’s control
- Court of Cassation annulled the conviction of a legal representative for VAT omission due to the new provision
- The legislature adopted a more lenient interpretation compared to previous strict jurisprudence
- Previous rulings held that issuing an invoice before payment obligates the taxpayer to pay the tax regardless of non-payment reasons
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.
