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
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