The European Court of Justice (ECJ C-418/22, Cezam) delivered its judgement on the compatibility of proportional (percentage-based) fines in Belgium with EU law principles.
The case examined if proportional fines could be levied for underpaid VAT without requiring tax authorities to consider deductible VAT. This article presents a short analysis of the verdict.
Source: vat-consult.be
See also
- Summary of ECJ C-418/22: National legislation can penalize failure to declare and pay VAT with a flat-rate fine of 20% of the VAT amount due, after deducting deductible VAT, as long as the fine is proportionate
- ECJ C-418/22 (Cezam) – Judgment -Authorities are allowed to impose penalties on underpaid VAT without considering input VAT
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