Liquidity crisis, criminal sanctions and non-payment of VAT according to the Court of Justice of the European Union

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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Bibliographic Details
Main Author: Antonio Del Sole
Format: Article
Language:English
Published: Instituto de Estudios Fiscales 2020-12-01
Series:Crónica Tributaria
Subjects:
liquidity crisis
declared tax
non-payment of value added tax
criminal penalty
fulfilment of tax debt
Online Access:https://www.ief.es/vdocs/publicaciones/1/177/2.pdf
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spelling doaj-be5b6a0002cf4376ae685a87faa471122021-03-23T10:56:04ZengInstituto de Estudios FiscalesCrónica Tributaria2695-75662020-12-011774396810.47092/CT.20.4.2Liquidity crisis, criminal sanctions and non-payment of VAT according to the Court of Justice of the European UnionAntonio Del Sole0Università degli Studi di ParmaThe 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 the light of the judgment of the Court of Justice of the European Union of 2 May 2018 in Case C-574/15, this article is fundamentally concerned with the legitimacy of the use of criminal law to sanction taxpayers who find themselves unable to fulfil their tax obligations, although they were timely and truthfully declared to the tax authorities. https://www.ief.es/vdocs/publicaciones/1/177/2.pdfliquidity crisisdeclared taxnon-payment of value added taxcriminal penaltyfulfilment of tax debt
collection DOAJ
language English
format Article
sources DOAJ
author Antonio Del Sole
spellingShingle Antonio Del Sole
Liquidity crisis, criminal sanctions and non-payment of VAT according to the Court of Justice of the European Union
Crónica Tributaria
liquidity crisis
declared tax
non-payment of value added tax
criminal penalty
fulfilment of tax debt
author_facet Antonio Del Sole
author_sort Antonio Del Sole
title Liquidity crisis, criminal sanctions and non-payment of VAT according to the Court of Justice of the European Union
title_short Liquidity crisis, criminal sanctions and non-payment of VAT according to the Court of Justice of the European Union
title_full Liquidity crisis, criminal sanctions and non-payment of VAT according to the Court of Justice of the European Union
title_fullStr Liquidity crisis, criminal sanctions and non-payment of VAT according to the Court of Justice of the European Union
title_full_unstemmed Liquidity crisis, criminal sanctions and non-payment of VAT according to the Court of Justice of the European Union
title_sort liquidity crisis, criminal sanctions and non-payment of vat according to the court of justice of the european union
publisher Instituto de Estudios Fiscales
series Crónica Tributaria
issn 2695-7566
publishDate 2020-12-01
description 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 the light of the judgment of the Court of Justice of the European Union of 2 May 2018 in Case C-574/15, this article is fundamentally concerned with the legitimacy of the use of criminal law to sanction taxpayers who find themselves unable to fulfil their tax obligations, although they were timely and truthfully declared to the tax authorities.
topic liquidity crisis
declared tax
non-payment of value added tax
criminal penalty
fulfilment of tax debt
url https://www.ief.es/vdocs/publicaciones/1/177/2.pdf
work_keys_str_mv AT antoniodelsole liquiditycrisiscriminalsanctionsandnonpaymentofvataccordingtothecourtofjusticeoftheeuropeanunion
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