Request for a preliminary ruling from the Tribunale di Varese in the case Scialdone. May EU law, and more particularly Article 4(3) TEU, in conjunction with Article 325 TFEU and Directive 2006/112/EC, which lay down for the Member States the duty of equal treatment so far as concerns policies relating to penalties, be interpreted as precluding the enactment of a provision of national law providing that the penal consequences of failure to pay VAT follow once a financial threshold is crossed greater than the threshold provided for in the case of failure to pay income tax?



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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