8.1ÌýÌýÌýÌý Employer failures
If the employer does not fulfil the obligation to withhold the income tax and social security, it may be subject to a tax assessment to demand the collection of the social contributions and income tax added by interest and penalties.
It is important to note, however, that the main case law adopts the interpretation that the lack of withholding does not exclude the employee's responsibility for the payment of the principal amount of the income tax and
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