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VAT penalties for failure to report cancellation of an invoice

25 June 2013

Last Thursday, 20 June 2013, the Court of Justice of the European Union (CJEU) rendered a judgement in the case C-259/12 on the appropriateness of the collection of a Value Added Tax (VAT) fine due in the case of a failure by a taxable person to timely record in its accounts and in its periodic VAT return matters affecting the calculation of VAT.

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