European Union ECJ cases on the legality of VAT penalties and their compatibility with EU law 25 May 2023
European Union Comments on ECJ C-418/22: When imposing a fixed fine, Belgium does not have to take into account the right to deduct VAT 22 May 2023
European Union Summary of ECJ C-418/22: National legislation can penalize failure to declare and pay VAT with a flat-rate fine of 20% of the VAT amount due, after deducting deductible VAT, as long as the fine is proportionate. 19 May 2023
European Union Comments on C-97/21 MV – 98: CJEU restricts the possibility of being prosecuted twice for the same offence 18 May 2023
European Union Comments on C-418/22 (Cezam): Should tax authorities take deductible VAT into account when imposing proportional fines? 18 May 2023
BelgiumEuropean Union ECJ C-418/22 (Cezam) – Judgment -Authorities are allowed to impose penalties on underpaid VAT without considering input VAT 17 May 2023
Italy The access of the Tax Authorities in the office where the accounting records of the taxpayer are kept, is admissible without the presence of the owner of the firm or of his delegate 17 May 2023
BulgariaEuropean Union Comments on ECJ C-97/21: Prohibition of Double Sanctions for the Same Infringement 17 May 2023
United Kingdom HMRC Guidance: Compliance checks: unannounced visits for inspections — CC/FS4 16 May 2023
India GST Evasion: AI will be used to reveal GST Fraud; Suspicious GST registration will be Identify 15 May 2023