The ruling concerns a legal dispute between SA CEZAM and the Belgian state regarding several assessment notices from January and March 2018 issued by the Belgian tax authorities, with which financial penalties were imposed on this company relating to violations of VAT provisions.
Source KPMG
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
