DISCUSSIONS REGARDING THE LEGALITY AND PROPORTIONALITY OF FISCAL PENALTIES APPLIED UNDER THE TAX PROCEDURE CODE, CUMULATED WITH THE PENALTIES APPLIED UNDER THE EU CUSTOMS CODE
DISCUSSIONS REGARDING THE LEGALITY AND PROPORTIONALITY OF FISCAL PENALTIES APPLIED UNDER THE TAX PROCEDURE CODE, CUMULATED WITH THE PENALTIES APPLIED UNDER THE EU CUSTOMS CODE

Summary/Abstract: A recent problem of administrative and judicial practice is the cumulative application of the penalties established by the EU law and by the national tax law, in case of non-compliance with customs obligations. This practice raises the question of the legality and proportionality of the additional penalties established under the national law. The issue is being debated before the Court of Justice of the European Union, which has been submitted with a request for a preliminary ruling.

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