Finally in criminal prosecutions for non -payment of debt To the State, when the debtor has been subject to a partial payment arrangement or has received a suspension of recovery, he puts a circular on AADE.
The new directive “freezes” the prosecution procedure for as long as the debt settlement or suspension lasts, while with the full payment the criminal offspring. AADE’s instructions to their services are that if all arrears have been settled or suspended, no criminal prosecution is sent, even if the four -month period has passed since the debt has become due.
On the contrary, where there is no active arrangement for all debts, the proceedings are proceeding normally.
A crucial point is that in the event of loss of regulation, the tax administration immediately informs the public prosecutor and the updated debt table will include not only the outstanding but also the amount already paid into the regulation, as the offense has been considered to be committed.
At the same time, as long as the arrangement or suspension lasts, the limitation period “freezes” and is not completed before one year is over.
In practice, the new framework gives a real incentive to comply as regulation and consistency in doses mean avoiding criminal prosecution.