argomento: News del mese - Diritto Internazionale e Comunitario

Articoli Correlati: tax penalty - application - principle of proportionality

On April 15, 2021, the E.U. Court of Justice in the case C-935/19 with the “Grupa Warzywna” ruling took a further step forward, helping to guide the interpretation of the most critical aspects of the subject of Vat penalties even if not intending to interfere with national legislators who remain free to set the amount of penalties. It has, in fact, ruled that tax penalties cannot be applied automatically, without ensuring that they do not exceed what is necessary to achieve the objectives of ensuring the exact collection of vat and avoiding tax evasion; it follows that both the national Courts and the Revenue Agency will have to assess more carefully whether the sanctions imposed respect the principle of proportionality, on the basis of which it is necessary to determine the amount taking into account the circumstances in which the violation took place and the conduct held by the taxpayer, a principle already present in national law, in Legislative Decree no. 472/1997.