Opinion Statement FC 1/2020 on the Harmonization of VAT Penalties in the European Union

CFE Fiscal Committee

Opinion Statement FC 1/2020 on the Harmonization of VAT Penalties in the European Union

Journal

Author

CFE Fiscal Committee

Country

Confédération Fiscale Européenne

Published Date

14 October 2020

Issue

European Taxation 2020 (Volume 60), No. 11

DOI

https://doi.org/10.59403/gqe194

Document

Go to Tax Research Platform

This Opinion Statement, submitted on 6 March 2020, discusses issues surrounding the justification for harmonization of VAT penalties in the European Union.

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Opinion Statement FC 1/2020 on the Harmonization of VAT Penalties in the European Union