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Comments on C-418/22 (Cezam): Should tax authorities take deductible VAT into account when imposing proportional fines?

The European Court of Justice (ECJ C-418/22, Cezam) delivered its judgement on the compatibility of proportional (percentage-based) fines in Belgium with EU law principles.

The case examined if proportional fines could be levied for underpaid VAT without requiring tax authorities to consider deductible VAT. This article presents a short analysis of the verdict.

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