Tax Authority Must Investigate Fraud Before Imposing VAT Penalties, Especially Post-COVID-19

Fiskus must investigate if fraud occurred before imposing VAT sanctions.
VAT sanctions are not meant to punish taxpayers for mistakes, especially during the COVID-19 pandemic, but to prevent abuse by dishonest taxpayers.
The European Court of Justice ruling influenced the decision on VAT sanctions.
If the ruling had been issued before the tax office’s decision, the office would need to first determine if the company’s actions were fraudulent.
The tax office must revisit the case to assess if additional tax obligations are justified.

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.