- The European Court of Justice ruled that removing a taxpayer from the VAT register for VAT violations without assessing the nature of the infractions and the taxpayer’s behavior is not compliant with EU law.
- The VAT number is crucial for proving transactions and must be included on various documents.
- The VAT directive does not authorize member states to generally remove VAT numbers from the register.
- Member states can remove a taxpayer from the VAT register if necessary, but must respect EU law and principles like proportionality and fiscal neutrality.
- A penalty involving removal from the VAT register without a formal ban on VAT-related activities can disrupt the taxpayer’s and clients’ fiscal situations, violating legal certainty and proportionality principles.
Source: eutekne.info
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
