Burden on business

Commentary – 15.2

Civil penalties

Commentary – VAT Reporter ¶59-604

Default surcharge

Commentary – VAT Reporter ¶60-450
Case Law – Bower t/a Bean Bower & Co. and other appeal; Finaplan Ltd. [1996] BVC 2,247 ; Eastwell Manor Ltd [2011] TC 01155 ; Eco-Hygiene Ltd [2011] TC 01591 ; Enersys Holdings UK Ltd. [2010] TC 00335 ; Highland Wood Energy Ltd [2016] TC 05174 ; Kaizen Search Ltd [2011] TC 01037 ; Luxottica (UK) Ltd [2011] TC 01198 ; On Demand Communications Ltd [2012] TC 01854 ; Oxbridge Research Group Ltd [2012] TC 01954 ; Revenue and Customs Commissioners v Total Technology (Engineering) Ltd. [2013] BVC 1,533 ; Saint-Gobain Building Distribution Ltd [2011] TC 01311 ; Total Technology (Engineering) Ltd [2011] TC 01323

Defence against penalties

Commentary – 9.616.2.216.2.316.317.3.3

Generally

Commentary – VAT Reporter ¶1-500(5)

Input tax

Exclusion of right to deduct on entertainment costs

Case Law – Ampafrance SA v Directeur des Services Fiscaux de Maine-et-Loire; Sanofi Synthelabo SA v Directeur des Services Fiscaux du Val-de-Marne (Joined Cases C-177/99 and C-181/99). [2002] BVC 664

Exercise of right of deduct

Case Law – Garage Molenheide BVBA & Ors v. Belgian State (Joined Cases C-286/94, C-340/95, C-401/95 and C-47/96). [1998] BVC 106

Penalty for late correction of return

Case Law – Teritorialna direktsia na Natsionalnata agentsia za prihodite – Plovdiv v Rodopi-M 91 OOD (Case C-259/12). [2013] BVC 275

Serious misdeclaration penalty

Generally

Case Law – Customs and Excise Commissioners v. Peninsular and Oriental Steam Navigation Co. [1992] BVC 170

Reliance on doctrine

Case Law – W Emmett & Son Ltd (No. 2). [1991] BVC 896