Request a preliminary ruling from the Tribunale di Santa Maria Capua Vetere in the case Orsi.

Is the provision made under Article 10b of Legislative Decree No 74/00 consistent with Community law, in so far as it permits the criminal liability of a person to whom a final assessment by the tax authorities of the State has already been issued imposing an administrative penalty in the sum of 30% of the unpaid amount to be assessed in respect of the same act or omission (non-payment of VAT)?



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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