In a decision dated September 23, 2022 (F.20.0112.N), the Court of Cassation ruled that, even if a taxpayer has not requested the remission of a VAT fine remission of a VAT fine in accordance with article 9 of the Regent’s Decree no. 78 of March 18, 1831, the court can still review the legality of the penalty imposed “with full jurisdiction” and jurisdiction” and therefore moderate or remit the VAT fine imposed.
Source: Deloitte
