Rechtsbibliothek und Fallanalyse · Österreich · Belgien · Europäische Union
LAWxPERT Anmelden Kostenloses Konto

Cap. 406 · Value Added Tax Act (Cap. 406)

Cap. 406 Art. 78Recurrent offences.

PART X

In KraftAmtlicher Text

(1) Where a person has been convicted under either article

76 or article 77 and is again convicted of an offence under either of the said articles committed within six months from the date of the previous conviction, the fine (multa) shall in no case be less than one thousand and two hundred euro (€1,200).

(2) Where a person has been convicted of four offences committed under either of the articles aforesaid in a period of twenty-four months, the court shall on the latest of the said convictions impose a fine (multa) of not less than two thousand and five hundred euro (€2,500) and in addition to the punishment for that conviction order the suspension for a determinate time of not less than one week and not more than one month of all licences, permits, warrants or other authorisation granted by the Police or by any other authority to carry on the economic activity or activities to which the offences relate.

Änderungsgeschichte
  • Amended by L.N. 105 of 2008