Constitutional Court Allows VAT Penalty Accumulation with Judicial Oversight for Fairness

• Constitutional Court decision allows accumulation of VAT penalties
• Judicial oversight required to ensure fairness
• Decision aims to balance tax collection with protection of taxpayers’ rights

Sources

• research.ibfd.org
• Constitutional Court

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.