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Comments on ECJ C-418/22: When imposing a fixed fine, Belgium does not have to take into account the right to deduct VAT

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


  • 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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