Ghent Court of Appeal confirms that a fine of 15% for non-payment is disproportionate (judgment 04.01.2022 – roll 2020/AR/1752)
In this case, it was certainly a significant fine (72,300 Eur). In addition, the taxable person had paid the VAT relatively quickly (after 3 months).
Nevertheless, the Court of Appeal considered that the fine was disproportionate. It confirmed the decision of the Court of First Instance which had reduced it to EUR 30,000, or 41.50% of its initial amount.
Source Questionfiscale.be
Latest Posts in "Belgium"
- Belgium Considers Transitional E-Invoicing Relief for Companies Facing Implementation Challenges
- Belgian Unions, Employers Reject Single 9% VAT Rate for Construction, Warn of Sector Crisis
- Briefing Document & Podcast: E-Invoicing in Belgium: Scope, Regulations & Future Outlook
- FAQ on E-Invoicing implementation in Belgium
- Belgium Updates VAT Rules for Art, Antiques and Virtual Services
