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The importance of recent amendments to the Polish VAT Act

Tomasz Michalik and Marek Przybylski of MDDP review important changes to the Polish VAT Act and preview upcoming revolutionary e-invoicing implementation.

VAT penalties and the principles of proportionality and neutrality

Fernando Matesanz of Spanish VAT Services looks at a case that focuses on the controversial issue of VAT penalties and considers whether the latest judgments from the ECJ are moving towards a harmonised criterion.

Taxpayers may apply for a refund of VAT sanctions | Dentons

Taxpayers may apply for a refund of VAT sanctions | Dentons
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