Poland Apply for VAT refund connected with intra-Community acquisition of goods, reverse charge transactions, or import of services! 24 April 2021
Poland ECJ on the sanction provided for in the Polish VAT Act: it cannot be applied automatically 19 April 2021
European Union Penalties for inaccurate tax settlement must be proportional to the infringement 17 April 2021
Czech Republic Is additional tax assessment due to VAT fraud reason enough not to waive penalties? 17 April 2021
European Union ECJ C-935/19 (Grupa Warzywna) – A 20% penalty is not in line with principle of proportionality if fraud is missing 17 April 2021
Netherlands The balance sheet item sales tax stated in the corporate tax return is not a basis for a fine 17 April 2021
European UnionPoland ECJ C-935/19 (Grupa Warzywna) – Decision – Provisions on the possibility of imposing a 20% VAT sanction by tax authorities do not comply with the provisions of the VAT Directive 15 April 2021
Italy The implementation in Italy of EU Council Directive 2017/1852 on tax dispute resolution 06 April 2021
Czech Republic No penalties if February return is filed late, upon condition it is filed before April 12, 2021 26 March 2021