- The ECJ upheld Lithuanian VAT default interest rules in Case C-544/24.
- The case involved a Lithuanian company penalized for VAT fraud that sought relief from late-payment interest and penalties.
- The Court said EU law and the principle of proportionality do not forbid fixed default-interest calculations for VAT arrears.
- It also allowed national rules that generally prevent tax authorities from reducing, waiving, or exempting default interest except in specific legal circumstances.
Source: globalvatcompliance.com
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.
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