SLIM VAT III – date of introduction and TOP 5 changes

the vast majority of the provisions of the SLIM VAT III package will come into force from July 2023.

TOP 5 changes

For me the most important:

• liberalization of VAT sanctions (consequence of the CJEU judgment C-935/19) – rates of 15%, 20% and 30% will be considered as maximum, and the 100% rate will apply only to those whose intention was to lead to irregularities 
• ….

Read further Piotr Chojnacki

See also 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

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