Comments on ECJ C-418/22: When imposing a fixed fine, Belgium does not have to take into account the right to deduct VAT

The Court of Justice of the EU ruled that it is not contrary to EU law that Belgium does not take deductible VAT into account when imposing a fine. This applies when the fine is imposed for not declaring VAT.

Source Taxlive

See also

• Summary of ECJ C-418/22: National legislation can penalize failure to declare and pay VAT with a flat-rate fine of 20% of the VAT amount due, after deducting deductible VAT, as long as the fine is proportionate
• ECJ C-418/22 (Cezam) – Judgment -Authorities are allowed to impose penalties on underpaid VAT without considering input VAT

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