Comments on ECJ C-418/22: Penalties for non-compliance with VAT

On 17 May 2023, the Court of Justice (ECJ) delivered its judgement in the Belgian Cezam case regarding the question whether tax authorities should take deductible VAT into account when imposing proportional fines.

Source Crowe

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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