Scialdone, judgment of 2.05.2018, C-574/15
Non-payment of VAT is punishable by imprisonment if the amount threshold of EUR 250,000 is exceeded, while in relation to withholding tax in direct taxation the threshold is EUR 150,000 Such provisions are permissible. The sanction of imprisonment for non-payment of declared VAT above EUR 250,000 is not contrary to the principle of effectiveness. Such…...
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Non-payment of VAT is punishable by imprisonment if the amount threshold of EUR 250,000 is exceeded, while in relation to withholding tax in direct taxation the threshold is EUR 150,000 Such provisions are permissible. The sanction of imprisonment for non-payment of declared VAT above EUR 250,000 is not contrary to the principle of effectiveness. Such…...
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