In the judgment of 4 May 2023 in Case C-97/21 MV – 98, the CJEU found that provisions of the Member States that allow the imposition of both a fine and another penalty on a taxpayer for the same offence are inconsistent with EU law – to the extent in which it is impossible to coordinate between the procedures by which these penalties were imposed. This means that it is not possible to penalise a taxpayer twice for the same offence in a situation where each of the penalties applied is imposed under a different procedure and is appealable by complaint under different rules. In such a situation, it is impossible to impose a penalty in line with the principle of proportionality with regard to the seriousness of the offence committed.
Source: mddp.pl
