Tax accessories. Application of the principle of proportionality

CONTENCIOS ADMINISTRATIV ŞI FISCAL

Abstract

With regard to late payment penalties, which have a punitive role, the principle of proportionality may be applied, as the Court of Justice of the European Union held in its judgment of 9 July 2015 in Case C-183/14 Salomie and Oltean, requiring the court to verify whether their application is an appropriate measure to achieve a legitimate aim and whether it is necessary to achieve that aim.