ECJ judgment: 20% VAT sanction inconsistent with EU regulations

The Court of Justice of the European Union, in its judgment of 15 April 2021 in case C-935/19, assessed the Polish provisions enabling VAT sanctions for incorrect assessment of transactions as non-compliant with the VAT Directive.

Source Deloitte

See also ECJ C-935/19 (Grupa Warzywna) – Decision – Provisions on the possibility of imposing a 20% VAT sanction by tax authorities do not comply with the provisions of the VAT Directive