Council of State: Retroactive Application of Lighter Administrative Penalty in VAT Fine Case

• Case 840/2025 concerns the retroactive application of the lighter administrative penalty in a VAT special fine matter.
• The Council of State rejected the AADE’s appeal in cassation.
• It upheld the ruling of the Administrative Court of Appeal.

Source: taxheaven.gr

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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