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- Title
Pflicht zur Erklärung und Entrichtung der Mehrwertsteuer – Sanktionen bei Nichtbeachtung der Verpflichtungen durch den Steuerpflichtigen – Verhältnismäßigkeitsund Neutralitätsgrundsatz – Vereinbarkeit der Sanktionen
- Abstract
The article provides information on the interpretation of several articles of the VAT Directive (MwStSystRL). It discusses how these provisions, along with the principles of proportionality and tax neutrality, do not preclude national regulations imposing a flat-rate fine of 20% of the VAT for failure to declare and pay VAT obligations, subject to the reviewing court's examination of proportionality.
- Subjects
TAX laws; TAX deductions; LEGAL judgments; NONCOMPLIANCE; FINES (Penalties); INTERNATIONAL sanctions
- Publication
Umsatzsteuer-Rundschau, 2023, Vol 72, Issue 22, p873
- ISSN
0341-8669
- Publication type
Article
- DOI
10.9785/ur-2023-722205