by admin11

Esterovestizione, request vat how to behave in a petition for assessment


In my petition for assessment, after various researches will insert this text:


Given that:

The Law 427/1993 Italy has transposed the EU Directives that set the ground rules for the VAT harmonization at Community.

For intra-Community acquisitions made in Italy, the tax debtor is the purchaser of the taxable; VAT is payable in the country of destination of goods .


All customers of XXXXX for the year then have 2008 and 2009 already paid the tax rate and then you would incur a double taxation of VAT.


The’Italy and other EEC countries have adopted this principle for years 2008 and 2009 in which it was required to pay VAT to the company XXXXX , pursuant to Article. 38 DL n. 331/1983


The double application of VAT is also violating the Convention between Italian Republic and the Slovak Republic for the Avoidance of Double Taxation with Respect to Taxes on Income with Protocol Prague 5 May 1981


The double application of VAT law also violates the agreement between the Italian Republic and the European Union. Trade between these countries are in fact covered by Community legislation (Articles 49 and ss. TFEU) which has been gradually implemented by the States Parties to the European Union. In Italian, particularly, was issued D.L. 30.8.1993 No 331, converted by Law No. 427 of 29 October 1993.


The double application of VAT and the "modus operandi" of the Inland Revenue has already been denounced by the Commission to examine the compatibility of Community legislation and tax practices of the Italian 'AIDC who complained to the EU Commission of illegality in Community stressing that 'Esterovestizione the debate between Treasury and the taxpayer has a "physiologic" imbalance between official, a strong prima facie, and taxpayer, who bears the burden of, often difficult, True Crime.


Given all this:


The company requires XXXXX therefore not having to pay the VAT to the Italian state for the second time since it was already intermante paid by its customers and if this instance is not accepted by your office we will expose the litigation before the Tax Commission, body responsible for levying the Slovak DPH (which is the Italian equivalent of VAT) and community level to the EU Commission of Unlawful Community and the European Court of Human Rights.

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by admin11

Inland Revenue, Criminal penalties for tax evasion, false invoices, omitted tax return

2:05 pm in TAX LAWYER by admin11

Criminal penalties for tax evasion, false invoices, omitted tax return and other
- tassefisco
Written on 27 September 2011 in Society and Income | 0 Comments
After talking about tax evasion and tax avoidance we speak of the possible penalties in the tax law that could happen not only as a result of misconduct but also as a result of errors in the compilation of the statement false or to have ordered sanctions but also in other situations that may .

When taking the penalty for offenses involving tax
The penalty takes the occurrence of certain events in relation to offenses which are distinguished by the quality or the quality of the offense and may include the issuing of false invoices, costs for non-existent in order to qualify for tax relief or to reduce the income tax or personal income tax IRES.

Who is liable for criminal tax offenses company
For companies meet the organization's legal, Administrators only, consilgio president of administration and those who are provided with specific powers to carry out their manzioni and found to be clear in the statement of income. Needless to say that during the investigation will be to investigate who is the owner of this company and if there are any nominees or blockheads.

The issuing of false invoices or above or below their real value
If you as the insane idea of ​​making false invoices or sovraffatturare some services separately sconsigliarvelo strongly as contrary to law tell you that in case of false invoices, relating to transactions that do not exist are not even provided the quantitative limits, I pecked a direct penalty; For this reason, even just a false bill of a dollar and you are considered a criminal offense. The sanctions in this case ranging from six months to two years imprisonment and provided the invoice value is less than 154.937 euro ( the old 300 million pounds).
If the invoice value exceeds the limit of the old 300 million as a penalty, then there is a period of imprisonment that can range from 18 months to six years.

Failure to submit a tax return or false statement
However, the penalty not only for shooting situations such as these but only for failing to submit a tax return if the tax evaded is more than 77.468 euro (the old 150 million pounds) and provides a period of imprisonment from one year to three anni.La worst part is that in case of failure to submit income tax return will be determined by the auditors or financial guard according to the reconstruction of accounting based on the documentation and found . However with the new Maneuver Economy 2011 this limit drops to 30 thousand euros, while in case of submission of a misrepresentation down to the limit 50 mila euro.

Failure to pay withholding taxes and VAT
A few years ago has created quite a stir among insiders the introduction of the criminal offense committed with failure to pay withholding taxes for amounts certified to upper 50 mila euro. The sentence in this case can vary from 6 months to two years. The same applies to the VAT. In this case you must pay attention to the timing provided by the legislature are as stringent: I mean that in this case, the penalty can shoot directly account the day after the due date of payment of the tax due on the year following that of non-payment.

Fraudulent Declaration
Here we move into the area where the intent is an element more pronounced as we speak of false statement, falsification, tampering with records false reports of fire or sudden destruction of server and PC, misappropriation of company assets and other conduct designed to reduce taxable income. If you have curiosity, try reading some sentences at random and you will find all, sudden explosion of computer, theft of books (but who is going to steal a book I say inventories). The penalty in this case is triggered when the declaration determines fraudulent evasion of tax of more than 77.468 Assets of euro and subtraction than 1.549.370 or 5% of the total.
In this case, the legislature provides for a tightening of punishment as the penalty provides for a period running from 18 months and can reach up to 6 age. With the new economic package 2011 Furthermore it is envisaged that in the case of tax evasion processed higher than the 3 million and more of the 30% turnover taxes will not be eligible for the conditional.
The offense as well as being characterized by the specific intent by building an apparatus that allows documents to indicate the tax return with different components or sottovolautazione overstatement of assets or liabilities is consumed by fraudulent misrepresentation or the formation of invoices or other .

Penalties The penalties to those
If you're not a saint and shins were committing irregularities do not know how you can affect the accessory penalties provided for offenses in criminal tax law, but for consistency of information someone might be interested, therefore, in addition to possible jail and detention can run in most cases , or the inability to contract with the government for a period not less than one year and not more than three years, disqualification from providing representation and assistance in tax matters for a period not less than one year and not more than five years, or even permanent exclusion from the office component of the tax commission.

IRAP is not covered by these profiles are theoretically
In theory, though it may seem like a provocation of an offense related to those described above when referring IRAP, would not have raised in criminal, at least in theory since IRAP is not a tax on income but on the production while the tax offenses are intended to income tax and VAT. Obviously this is only valid in theory and you should never pay IRAP from tomorrow.
In the next article you can also read the terms of the limitation related to some sanzionatarie both administrative and criminal cases are not related only to tax assessments and that the new economic package 2011 have been modified.

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