The decree on bills, taxation and health approved this week by the Council of Ministers has been published in the Official Gazette. Compared to the drafts circulated on the day of the CDM, the articles increased from 22 to 25. In particular, among others, the so-called tax shield was added to article 23, called “Special cause of non-punishment of tax crimes”.
The shield
The shield arrives for the crimes of omitted payment of withholding taxes due or certified, omitted payment of VAT and undue compensation. In the bill decree published in the Gazette it is established that these three crimes “are not punishable when the related violations are correctly defined and the sums due are paid in full by the taxpayer in the manner and within the terms established” by the new tax truce introduced by the budget law, “provided that the related procedures are defined before the appeal sentence is pronounced”.