Failure to pay VAT

La Cassazione Penale, Sezione III, 5 agosto 2021, n. 30677, ha precisato che quando risulti che l’IVA sia stata effettivamente incassata, le relative somme non siaThe Italian Criminal Supreme Court, Section III, 05/08/2021, no. 30677, specified that, when it emerges that VAT has actually been collected, the relative amounts have not been set aside but rather used for self-financing, for other business purposes, as well as being proof of willful misconduct, omission of the payment puts the party in the position of not being compliant with the law and, as a result, force majeure cannot be invoked.