Italy Order no. 14908/2022 of the Italian Supreme Court: customs penalties and proportionality principle 26 August 2022
Mexico Penalties and sanctions do not apply to noncompliant electronic invoices with consignment note complement 25 August 2022
European UnionSweden Flashback on ECJ Cases – C-617/10 (Åkerberg Fransson) – A Member State can impose a tax penalty and a criminal penalty 24 August 2022
Netherlands Too late objection to VAT additional assessment was rightly declared inadmissible 24 August 2022
United States Accountant Checklist: Determining the Best Application of a Voluntary Disclosure Agreements 24 August 2022
European UnionHungary ECJ C-426/22 SOLE-MiZo vs. HU (Questions): Calculation of interest on VAT that was not refunded as a result of a national condition contrary to EU law 23 August 2022
BelgiumEuropean Union ECJ C-418/22 (Cezam) – Questions – Are authorities allowed to impose penalties on underpaid VAT without considering the deduction position? 22 August 2022
France Fines of 15 EUR per invoice for failure to issue VAT invoices electronically, capped at 15,000 EUR per year 22 August 2022
Netherlands Tax authorities hope to provide clarity with information leaflet for VAT assessment 22 August 2022
Ukraine Ukraine Supreme Court Holds Documentation Not Made Available During a Tax Audit is Not Admissible in Court 19 August 2022
United Kingdom HMRC late payment interest rates revised after Bank of England increases base rate 18 August 2022
El Salvador Salvadoran Minister of Finance submitted a bill to Congress to establish a tax amnesty program 18 August 2022