| Author (Corporate) | European Court of Justice: Press and Information Division |
|---|---|
| Series Title | Press Release |
| Series Details | No. 2, 2009 (15.1.09) |
| Publication Date | 15/01/2009 |
| Content Type | News |
|
Community law does not preclude an administrative penalty which may be imposed on persons liable to VAT. An ‘additional tax’ such as provided for by Polish legislation, and which is imposed in the event of a tax declaration error, does not constitute VAT. |
|
| Source Link | http://curia.europa.eu/en/actu/communiques/cp09/aff/cp090002en.pdf |
| Subject Categories | Law, Taxation |
| Countries / Regions | Poland |
