Comments on ECJ C-97/21: Prohibition of Double Sanctions for the Same Infringement

In its judgment of 4 May 2023[1], the CJEU found that national provisions that allow both a financial penalty and another sanction to be imposed on a taxpayer for the same infringement to the extent that there is no possibility of coordination between the procedures as a result of which these sanctions were imposed.

• What was the case?
• Position of the CJEU
• Potential effects of the CJEU judgment

Source: MDDP

See also

• Summary of ECJ C-97/21 – EU law prohibits national legislation that imposes both financial penalties and sealing of business premises on a taxpayer for the same tax offence
• ECJ C-97/21(MV-98) – Judgment – Sealing of business premises together with administrative penalty is not proportionate for failing to issue fiscal receipts
• Roadtrip through ECJ VAT Cases – VAT Cases referring to the Charter of Fundamental Rights of the EU

---

• Join the Linkedin Group on ECJ VAT Cases, click HERE
• For an overview of ECJ cases per article of the EU VAT Directive, click HERE

 

 

---

---