- The TEAC annulled an VAT sanction due to lack of proportionality.
- The entity XZ TW, S.L.U. failed to include the VAT for a property acquisition in its self-assessment.
- The AEAT imposed a 10% sanction on the undeclared quota.
- The taxpayer argued that the omission was due to an involuntary accounting error and that the sanction was disproportionate.
- The TEAC ruled in favor of the taxpayer, considering the omission to be merely formal and causing no economic harm.
- The TEAC found that the automatic application of a fixed percentage sanction without modulation contradicts EU law principles.
- The TEAC based its decision on the principle of proportionality, jurisprudence of the Supreme Court, and doctrine of the CJEU.
- The TEAC considered that Article 171.Uno.4º of the LIVA, by setting rigid sanctions without room for consideration, infringes EU law.
Source: audiconsultores-etlglobal.com
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.
