In the judgment of 4 May 2023 in Case C-97/21 MV – 98, the CJEU found that provisions of the Member States that allow the imposition of both a fine and another penalty on a taxpayer for the same offence are inconsistent with EU law – to the extent in which it is impossible to coordinate between the procedures by which these penalties were imposed. This means that it is not possible to penalise a taxpayer twice for the same offence in a situation where each of the penalties applied is imposed under a different procedure and is appealable by complaint under different rules. In such a situation, it is impossible to impose a penalty in line with the principle of proportionality with regard to the seriousness of the offence committed.
Source: mddp.pl
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
