- Recent Legislative Decree 87/2024 introduced a mitigation of responsibility for tax offenses in case of liquidity crisis
- Conducts are not punishable if they are due to causes not attributable to the author and related to the inability to collect credits or pay VAT
- Court of Cassation annulled the conviction of a legal representative for failure to pay VAT, considering the new legislative provision
- The legislature adopted a more lenient interpretation compared to previous strict jurisprudence
- Previous rulings stated that issuing an invoice before receiving payment obligates the taxpayer to pay the tax regardless of payment, and cannot be used as a defense
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.
