Misdeclaration penalty
Assessments
Commentary –
Indirect Tax Reporter ¶60-032
Cases
Commentary –
Indirect Tax Reporter ¶60-035
Conditions
Commentary –
Indirect Tax Reporter ¶60-032
Defences
Generally
Commentary –
Indirect Tax Reporter ¶60-036
Reasonable excuse
– see Reasonable excuse
Definitions
Gross amount of tax
Commentary –
Indirect Tax Reporter ¶60-034
True amount of VAT
Commentary –
Indirect Tax Reporter ¶60-034
Generally
Commentary –
Indirect Tax Reporter ¶60-030
Government bodies etc.
Commentary –
Indirect Tax Reporter ¶60-032
Human rights
Commentary –
Indirect Tax Reporter ¶60-030
Imposition, non-conditions
Commentary –
Indirect Tax Reporter ¶60-032
Innocent errors
Commentary –
Indirect Tax Reporter ¶60-032
Mitigation
– see Mitigation of penalties
Name of penalty
Commentary –
Indirect Tax Reporter ¶60-030
Non-defences
Commentary –
Indirect Tax Reporter ¶60-036
Rate
Commentary –
Indirect Tax Reporter ¶60-054
Repeal
Commentary –
Indirect Tax Reporter ¶60-030
Time limit
Assessments
Commentary –
Indirect Tax Reporter ¶60-032
Understated assessments
Commentary –
Indirect Tax Reporter ¶60-032
VAT which would have been lost
Commentary –
Indirect Tax Reporter ¶60-035