- Incorrect VAT rate does not stop the penalty for failure to regularize
- Address consolidated by the legislator of the sanction reform
- The buyer must correct errors made by the other party without being able to question the legal evaluations made by them
- If the buyer has additional evaluative elements compared to the invoice, there is an obligation to verify its formal regularity
- Principle of law expressed by the Court of Cassation in the judgment of December 13, 2024 no. 32252 regarding a missing regularization of the invoice on the applicable VAT rate
- The case decided by the judgment concerns the penalty for failure to regularize the buyer’s invoice
Source: eutekne.info
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.
