53That being said, as is apparent from the case-law cited in paragraph 43 of the present judgment, the Member States have competence to provide, while respecting the principle of proportionality, for penalties in the event of non-compliance with the procedural conditions relating to the exercise of the right to deduct VAT pursuant to Article 273 of the VAT Directive. In particular, EU law does not prevent the Member States from imposing, where appropriate, a fine or financial penalty proportionate to the seriousness of the offence, in order to penalise non-compliance with formal requirements (judgment of 15 September 2016, Barlis 06 – Investimentos Imobiliários e Turísticos, C‑516/14, EU:C:2016:690, paragraph 48 and the case-law cited).
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.