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
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