Liquidity crisis, criminal sanctions and non-payment of VAT according to the Court of Justice of the European Union
The continuing cash-flow crise of taxpayers, and in particular of businesses, recently exacerbated by the effects of Covid-19, raises the question whether it is acceptable in law today that the fulfilment of a debt, even if that debt is of a fiscal nature, to be subject to criminal sanctions. In th...
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| Format: | Article |
| Language: | English |
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Instituto de Estudios Fiscales
2020-12-01
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| Series: | Crónica Tributaria |
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| Online Access: | https://www.ief.es/vdocs/publicaciones/1/177/2.pdf |