How do you dispute a fine?
So what should you do when your company receives a VAT fine? Is it possible to contest it?
Yes, with the proportionality test.
You should know that the State's power to impose penalties is not unlimited: it can, of course, impose a fine in the event of a company's failure to comply, but this financial penalty must be proportionate to the seriousness of the offence. To put it another way, the penalty must not go beyond what is necessary to achieve the objectives of collecting the tax correctly and avoiding fraud.
This is the philosophy of the Court of Justice.