The Court of Justice of the EU recently ruled that national regulations that allow two different sanctions to be imposed for the same offense. The judgment may also be a valuable clue for taxpayers in similar types of decisions, where we are dealing with a legal situation in which two separate penalties are applied in relation to the same failure to comply with the tax obligation.
Source Prawo.pl
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
