In its judgment of 4 May 2023[1], the CJEU found that national provisions that allow both a financial penalty and another sanction to be imposed on a taxpayer for the same infringement to the extent that there is no possibility of coordination between the procedures as a result of which these sanctions were imposed.
- What was the case?
- Position of the CJEU
- Potential effects of the CJEU judgment
Source: MDDP
See also
- Summary of ECJ C-97/21 – EU law prohibits national legislation that imposes both financial penalties and sealing of business premises on a taxpayer for the same tax offence
- ECJ C-97/21(MV-98) – Judgment – Sealing of business premises together with administrative penalty is not proportionate for failing to issue fiscal receipts
- Roadtrip through ECJ VAT Cases – VAT Cases referring to the Charter of Fundamental Rights of the EU
- Join the Linkedin Group on ECJ VAT Cases, click HERE
- For an overview of ECJ cases per article of the EU VAT Directive, click HERE
