Non-payment of VAT is punishable by imprisonment if the amount threshold of EUR 250,000 is exceeded, while in relation to withholding tax in direct taxation the threshold is EUR 150,000 Such provisions are permissible. The sanction of imprisonment for non-payment of declared VAT above EUR 250,000 is not contrary to the principle of effectiveness. Such…...

If a taxpayer in a triangular transaction is registered in country A but uses country B number for the transaction, he may benefit from simplification. It is not important how many countries the taxpayer is registered in but which VAT numbers he uses for the transaction. In principle, sanctions cannot be imposed in respect of…...

If a transaction is subject to reverse charge, the purchaser cannot deduct input VAT incorrectly stated on an invoice. However, he may seek a refund of the unduly paid VAT to the supplier from the tax authorities if it proves excessively difficult to recover it from the supplier. It is disproportionate to apply a sanction…...