On Curia there’s no information yet.
- Questions raised on 12 February 2020
- The competent authority in the first instance tax authority found that the Grupa Warzywna was not entitled to deduct input VAT.
- Grupa Warzywna submitted a correction to its VAT return(s).
- The authorities subsequently imposed an additional assessment to Grupa Warzywna.
- Following an appeal, the competent tax authority at second instance held that the correction served its purpose and that there were no grounds for an assessment.
- However, the part of the decision in which the additional tax liability, was maintained
- Grupa Warzywna pleads for annulment of this decision.
- Is a VAT penalty (in the form of an additional tax liability) compatible with the VAT Directive and the principle of proportionality?
Update 8 June 2020 > On Curia, we see that more information about this case has been released, see HERE
Latest Posts in "European Union"
- Roadtrip through ECJ cases: Focus on Promotional activities/Discounts (Art. 79, 87, 90(1))
- Briefing document & Podcast: Ibero Tours (C-300/12): VAT Principles Clarified on Price Reductions by Intermediaries
- Roadtrip through ECJ Cases – Focus on ”Vouchers” (Art. 30a, 30b, 73a)
- Comments on ECJ C-472/24: Court Rules Virtual Gold Not Exempt from VAT
- European Parliament Research Service (EPRS) analyses US tariff impacts on EU economy, finance policy
