Proporţionalitatea sancţiunilor fiscale: o analiză a consecinţelor fiscale pentru contribuabilul de bună-credinţă înregistrat eronat în scopuri de TVA

Lect. univ. dr. Bogdan FLOREA

ABSTRACT

The problem of the bona fide taxpayer who, by mistake, registers for VAT purposes and, consequently, collects VAT from invoices relating to exempt transactions without the right to deduct, is likely to place the corrective and punitive mechanisms of national law and the fundamental principles of European Union law in conflict. Following the tax inspection, although the main VAT obligation is corrected (by cancelling the unjustified deduction and requiring the payment of the VAT collected in error), the tax authority automatically imposes ancillary obligations (interest and penalties for failure to declare). In the light of the case law of the Court of Justice of the European Union (CJEU), the automatic application of penalties for failure to declare and interest for an error proven to be unintentional,...