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Comments on ECJ C-97/21: Prohibition of Double Sanctions for the Same Infringement

In its judgment of 4 May 2023[1], the CJEU found that national provisions that allow both a financial penalty and another sanction to be imposed on a taxpayer for the same infringement to the extent that there is no possibility of coordination between the procedures as a result of which these sanctions were imposed.

  • What was the case?
  • Position of the CJEU
  • Potential effects of the CJEU judgment

Source: MDDP

See also


  • Join the Linkedin Group on ECJ VAT Cases, click HERE
  • For an overview of ECJ cases per article of the EU VAT Directive, click HERE

 

 

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