Omitted VAT Payment: a Complete Legal Guide

Introduction to Omitted VAT Payment

The omitted payment of VAT is a significant legal issue that affects many entrepreneurs and professionals. Recognized as a crime in tax criminal law, this violation can lead to serious legal and financial consequences. The Bianucci Law Firm, led by the experience of Attorney Marco Bianucci, offers an in-depth examination of this topic.

Definition and Reference Legislation

The crime of omitted VAT payment is governed by Article 10-ter of Legislative Decree No. 74/2000. It occurs when a taxpayer fails to pay the VAT due based on the annual declaration by the due date. The threshold for punishability is currently set at 250,000 euros per tax period, beyond which criminal action is triggered.

"Omitted VAT payment is not just a simple administrative irregularity, but a true tax crime." - Attorney Marco Bianucci

Legal Consequences

The penalties for omitted VAT payment can be severe, including prison sentences from six months to two years. Additionally, administrative sanctions can further burden the taxpayer's economic situation.

  • Prison sentence from six months to two years
  • Administrative sanctions proportional to the unpaid amount

How to Defend Yourself

In case of an accusation of omitted VAT payment, it is essential to consult an experienced criminal lawyer. The Bianucci Law Firm offers specialized advice to address these situations with expertise and discretion. Analyzing tax documentation and identifying any errors or unintentional omissions is a crucial step in building an effective defense.

Conclusion

If you are facing issues related to omitted VAT payment, do not hesitate to contact the Bianucci Law Firm. Attorney Marco Bianucci and his team of experts are ready to provide you with the legal assistance you need to navigate these complex legal waters.