Taxes Subject to Tax Crime for Non-Payment

It constitutes a tax crime of breach of trust to fail to deliver to the tax authorities (AT), in whole or in part, a tax payment exceeding €7,500, either deducted under legal terms or received and legally required to be handed over to the AT. The following taxes deducted or collected from third parties may fall under this crime:

• IRS (Personal Income Tax) – Through withholding at source;
• IRC (Corporate Income Tax) – Through withholding at source;
• VAT (Value Added Tax) – Collected from transactions carried out.

The amount mentioned above applies per declaration submitted to the AT.