Penalties for sale without invoice – Consequences in terms of a reliable audit trail

As a reminder, following a QPC decision of May 26, 2021 (decision n ° 2021-908 QPC) , the Constitutional Council censored the provisions of the 4th paragraph of article 1737 of the CGI for disregarding the principle of proportionality of sentences and thus repealed the penalty provided for sale without an invoice. 

Source PWC Avocats



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