United Kingdom HMRC Guidance: Compliance checks: penalties for VAT and excise wrongdoing – CC/FS12 01 April 2022
United Kingdom HMRC Guidance: Check if you need to notify HMRC about an uncertain tax treatment 01 April 2022
European UnionPoland Flashback on ECJ Cases – C-502/07 (K-1) – Member States can introduce administrative sanctions as it is not a tax 29 March 2022
United Kingdom FTT: Restriction of deduction of input tax under the “Kittel” or “Fini” principles 28 March 2022
Italy Promotion of voluntary corrections in case of differences between transactions reported by the taxpayers and their clients 26 March 2022
Belgium Legal framework for consultation and cooperation between Public Prosecution Service, federal judicial police and tax administration 26 March 2022
United Kingdom HMRC late payment interest rates to be revised after Bank of England increases base rate 25 March 2022
Malta Increase of the Additional Tax on Late Provisional Tax Payment and the Interest Rate from June 2022 25 March 2022
United Kingdom Policy paper Spring Statement 2022; 0% VAT on Energy Saving Materials & Delay implementation of penalty reform by 9 months to January 2023 25 March 2022
European Union Roadtrip through ECJ Cases – Focus on ”Penalties/Administrative sanctions” (Art. 273) 25 March 2022
European UnionItaly Flashback on ECJ Cases – C-574/15 (Scialdone) – EU law does not preclude a higher financial threshold applicable to VAT related offences 25 March 2022