8.1ÌýÌýÌýÌý Employer non-compliance
The crime of omitted payment of certified withholding taxes occurs when the amount due and not paid exceeds EUR 150,000 for each tax period. The threshold was raised by Legislative Decree No 158/2015, Art 7, in force since 22 October 2015, which amended Legislative Decree No 74 of March 10, 2000, Art 10 bis, which punished the omitted payment of withholding taxes for an
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