H&I 2025/303
Italmoda. Supplementary VAT assessments for failure to comply with exemption rules did not amount to a penalty. ECHR
EHRM 23-09-2025, ECLI:CE:ECHR:2025:0923DEC001639518, m.nt. Edwin Thomas (Italmoda Mariano Previti and others)
- Instantie
Europees Hof voor de Rechten van de Mens
- Datum
23 september 2025
- Magistraten
Lado Chanturia, Jolien Schukking, Faris Vehabović, Ana Maria Guerra Martins, Anne Louise Bormann, Sebastian Răduleţu, András Jakab
- Zaaknummer
16395/18
- Noot
Edwin Thomas
- Roepnaam
Italmoda Mariano Previti and others
- JCDI
JCDI:BSD29919:1
- Vakgebied(en)
Europees belastingrecht / Mensenrechten
Europees belastingrecht / Belastingen EU
- Brondocumenten
ECLI:CE:ECHR:2025:0923DEC001639518, Uitspraak, Europees Hof voor de Rechten van de Mens, 23‑09‑2025
- Wetingang
European Convention for the Protection of Human Rights and Fundamental Freedoms (ECHR) Article 7
Essentie
Judgment of the ECHR in the case Italmoda. The applicant company had acquired goods from vendors in the Netherlands and Germany for resale to clients in Italy and had applied the 'zero-rate' tariff for sales carried out in the European Union. In 2002 and 2005, the tax authorities issued supplementary tax assessments on the grounds that the company had not complied with the conditions for applying the zero-rate exemption, on account of fraudulent activity.
The Court found that the supplementary tax assessments issued to the applicant company could not be considered as amounting to a 'penalty' ... Verder lezen? Log in om dit document te bekijken.