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 the...

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Bibliographic Details
Published in:Crónica tributaria 2020-12, Vol.177 (4), p.39-68
Main Author: Del Sole, Antonio
Format: Article
Language:English
Subjects:
criminal penalty
declared tax
fulfilment of tax debt
liquidity crisis
non-payment of value added tax
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Summary: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.
ISSN:2695-7566
2695-7566
DOI:10.47092/CT.20.4.2