The criteria for being included on such list is tax/customs debt older than 90 days or in excess of €2,000 ($2,700) for physical persons; €5,000 for legal entities. The debt will concern unpaid taxes (corporate income tax, personal income tax, VAT), customs duties, excise taxes as well as social security contributions.
The government is confident that the law will improve the tax discipline as well as give insight into which persons/companies practice tax avoidance. The debtors whose names will be published will be notified a few days in advance, as a last notice before public identity disclosure.
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