Duccio Casciani and Francesco Capogrossi discuss the uncertain incompatibility between the allowance for late payment and the penalty for late payment of excise duties
The Supreme Court of Cassation, in its interlocutory order no. 12762/2020, requested the Office of the Supreme Court to report on the incompatibility between a penalty for failure to pay or delay in paying excise duties and a penalty for late payment. The need for the enquiry stems from the presence of two opposing orientations of the Court: an older one, in favour of the simultaneous application of the measures, and a more recent one, which has ruled that they are incompatible. Duccio Casciani and Francesco Capogrossi review on Eutekne Info.