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CJEU Confirms that Italy may Impose both Administrative and Criminal Penalties for VAT Noncompliance

|Approved Changes|European Union-Italy
European Union-Italy

The Court of Justice of the European Union (CJEU) recently issued its judgment concerning whether Italy may, after imposing administrative penalties for value added tax (VAT) non-compliance, also impose criminal penalties. The case involves an Italian resident individual who had failed, in his capacity as proprietor of a sole trading business, to pay annual VAT of approximately EUR 282,495 wit…

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