(Judgment) Reference for a preliminary ruling – Value added tax (VAT) – Protection of the Union’s financial interests – Article 4 (3) TEU – Article 325 (1) TFEU – Directive 2006/112 / EC – PIF Convention – Sanctions – Principles of equivalence and effectiveness – Failure to pay within the legislated time the VAT resulting from the annual declaration – National legislation providing for a custodial sentence only when the amount of unpaid VAT exceeds a certain threshold of ‘incrimination – National Regulation Providing for a Lower Level of Criminalisation for Failure to Pay Income Tax Deductions at Source
Citations:
ECLI: EU: C: 2018: 295, [2018] EUECJ C-574/15
Links:
Jurisdiction:
European
VAT
Updated: 14 April 2022; Ref: scu.609522
