Chapter 3 (PART 1)

Question 1

Tax infringement

Answer 1

act that can be declared punishable by a previous tax statute

Question 2

Tax infringements constitute:

Answer 2

Crimes - punishable with fines or imprisonment
Administrative offenses - punished with administrative fees

Question 3

Simple offenses

Answer 3

punishable with a fine whose maximum limit does not exceed 15 000 euros

Question 4

Serious offenses

Answer 4

those punishable with a fine whose maximum limit exceeds 15 000 euros

Question 5

Tax crimes

Answer 5

• individuals can face imprisonment (up to 8 years) and fines ranging from 10 to 600 days, with each day’s fine amount being from 1 to 500 euros
• companies can face fines ranging from 20 to 1920 days, with each day fine amount ranging from 5 to 5000 a day

Question 6

Ancillary Penalties for Tax Crimes

Answer 6

In addition to fines or imprisonment, they may face additional penalties:
- temporary bans from certain activities
- loss of subsidies or tax benefits
- temporary bans from participating in auctions
- closure of the business
- cancellation of licenses/authorizations
- publication of the court’s decision
- dissolution of the company
- confiscation of goods or assets used in the crime

Question 7

Abuse of Tax Trust

Answer 7

failing to deliver withheld taxes (income tax or VAT) to the government, if amount exceeds 7500 euros it can lead to:
- imprisonment for up to 3 years
- fines of up to 360 days
if amount exceeds 50k euros:
- imprisonment from 1 to 5 years
- fines from 240 to 1200 days

Question 8

Ancillary Penalties for Serious Administrative Offenses

Answer 8

• Loss of objects related to the offense.
• Loss of subsidies or tax benefits.
• Temporary bans from participating in public tenders or auctions.
• Closure of the business.
• Cancellation of licenses or authorizations.