La crisi di liquidità dipesa dal ritardato pagamento da parte della pubblica amministrazione non costituisce esimente dall’applicazione della sanzione per omesso versamento del tributo

Also regarding excise duties, the Supreme Court confirm the intransigent interpretation that denies the non-application of tax penalties even if the non-payment of taxes is caused by a situation of financial crisis.
Only a rigorous burden of allegation imposed on the taxpayer consisting in having adopted appropriate measures to guard against the consequences of the abnormal event can justify the non-application of tax penalties, even if the liquidity crisis is due to the delayed payment by the public administration