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Reduction of VAT penalties by the court: no prior application for annulment required

In its judgment of 23 September 2022, the Belgian Court of Cassation ruled that, even if a taxpayer did not apply for an annulment according to Article 9 of the Regent’s Decree Nr. 78 of 18 March 1831, the Court can still check the legality of the imposed sanction with “full jurisdiction” and reduce or waive the penalty.

Source Deloitte

 

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