Italy: 在意大利逃税:是否属于税务违法行为?

Last Updated: 24 July 2019
Article by Arnone & Sicomo

在意大利,只有当逃税数额超过了某些未缴纳税收门槛时,才涉及到逃税和税务犯罪。据此,在这者之外还存在行政犯罪,将会受到一些行政制裁。

在涉及逃税和犯罪的问题上,可以将犯罪行为确切地定义为如下几项:

- 诈性申报

通过插入虚构的被动元素或更改会计分录,伪造纳税申报表或增值税。

如果参考每项税收的逃税额度超过3万欧元,并且未申报的收入超过总额的5%或150万欧元,则存在犯罪。

- 不属实申报

此处针对的是不真实的陈述,与之前的陈述不同,它们没有适用欺诈性的手段。

当逃税额度超过15万欧元,并且未申报的收入超过总额的10%或300万欧元时,可以判定犯罪。

- 遗漏申报

如果在截止日期后90天内未提交纳税申报表,增值税申报以及770申报表,则属于这种情况。

只有在逃税超过5万欧元的情况下才会构成犯罪。

- 省略增值税收入和预扣证明

如果超过25万欧元的惩罚性门槛,则视为违法行为。

- 开具假发票

为不存在的操作开具发票或收据以便允许第三方逃避所得税或增值税,是一种税务违法行为,无论开具方使用何种虚假文件或虚假金额。

- 隐藏或销毁会计凭证或其他文件,从而无法重建收入或营业额。

根据最近最高刑事第三刑事法庭2019年3月25日第12906号的判决,如果增值税逃税额度仅略微超过立法规定的惩罚性门槛(在该情况下,差额不到1万欧元),则基于事实的特殊脆弱性(意大利"刑法"第131条之二)而不予处罚。

从2016年开始,税务局制定了非常具体的条款来确定逃税。

具体而言,对于2016年1月1日之后的逃税行为,评估必须遵守以下期限:

  • 在隐瞒部分收入申报提交之后的第五年的12月31日以前;
  • 从遗漏或无效申报应该被执行之日起的第七年的12月31日以前。

在意大利逃税: 税收违法和处罚

关于意大利逃税罪的行为描述和确定,剩下的还有对其相应的 制裁处罚

简述如下:

  • 欺诈性申报,可判处1年零6个月至6年监禁;
  • 不忠实申报,可处以1至3年监禁(在此了解有关低开发票的更多信息);
  • 遗落申报,制裁为1至3年监禁;
  • 开具虚假发票,可判处1年零6个月至6年监禁;
  • 隐瞒或销毁会计凭证,可判处6个月至5年监禁。

对于上述罪行,当逃税超过业务量的30%或300万欧元时,有条件的暂停处罚不适用。

在意大利逃税:税 务犯罪和诉讼期限

为了打击严重的逃税现象,税收犯罪的审判时间限制受到各种改革的影响,因此如今对逃税罪的诉讼期限因实际发生的非法行为而异。

实际上,对于2011年9月17日之后犯下的罪行,存在一种分类制度,即诉讼期限从六年,八年到十年不等。

6年的诉讼期限(案件中断时为7年半)适用于以下违法行为:

  • 没有纳税;
  • 未支付增值税,还包括非法赔偿和欺诈性偷税,如果发生中断,则延长到七年半。

对于涉及上述税收的所有其他违法行为,如欺诈性申报,不忠实申报,遗漏申报,隐藏或销毁会计分录,开具虚假发票等,诉讼期限为8年,如果出现中断,则延长到10年。

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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