The Court of Justice of the EU ruled that it is not contrary to EU law that Belgium does not take deductible VAT into account when imposing a fine. This applies when the fine is imposed for not declaring VAT.
Source Taxlive
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
- 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
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