Omitted VAT payment and the payment of employees

The Supreme Court with the decision n. 43456/2018 has convicted an entrepreneur who had failed to pay the VAT due preferring to pay its employees. However, for the Supreme Court, the company crisis in itself is not enough to justify the omitted VAT payment and the application of art. 45 of the Criminal Code about non -punishment conditions.

The rule is that the application of art. 45 of the Criminal Code is subjected to four specific conditions: the absence of a margin of choice, the lack of an entrepreneurial political choice, the absence of concurrent events and the presence of unpredictable facts.

In this case, if there are not these four conditions, the payment of the employees represents the crime of omitted VAT payment as per art. 10 ter Legislative Decree n. 74/2000.

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