is punishable with imprisonment from six months to two years who does not pay taxes' declared, if the non-payment extends beyond 27 December of the year following the year of reference. This was established by the Supreme Court with the ruling of 3 November 2010 38 619. The court had applied the `pardon Ancona against a man who had failed to pay the VAT declared` in the year 2005. So the Attorney General `s appeal to the Court of the same city had filed an appeal asserting the inapplicability of that advantage, because the offense was consummated in the force of the new legislation which provides for those who fail to pay` s VAT, a punitive treatment equivalent to that provided for the substitute who does not pay the withholding 'tax. In accepting the appeal, the Supreme Court explained that "the consummation of the offense is not sufficient any delay, but we need the` non-payment of tax payable `shall extend until 27 December of the year following the period d` sets of reference "
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