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

Antonio Del Sole ()
Additional contact information
Antonio Del Sole: Università degli Studi di Parma

Crónica Tributaria, 2020, vol. 177, issue 4, 39-68

Abstract: 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.

Keywords: Liquidity crisis; declared tax; non-payment of value added tax (VAT); criminal penalty; fulfilment of tax debt (search for similar items in EconPapers)
JEL-codes: K34 (search for similar items in EconPapers)
Date: 2020
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.ief.es/vdocs/publicaciones/1/177/2.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:hpe:crotri:y:2020:v:177:i:4:p:39-68

Access Statistics for this article

More articles in Crónica Tributaria from Instituto de Estudios Fiscales Contact information at EDIRC.
Bibliographic data for series maintained by Belén García Carretero ().