Abstract

The subject of the article is tax sanctions applicable to value added tax and their compliance with European Union law. The long history of tax sanctions shows the complexity of applying such regulations and introducing them in such a shape that they comply with European Union regulations and the principle of proportionality. The article focuses on indicating why the application of tax sanctions in the legal system is so important for the proper functioning of the state budget, but also presents problems related to the introduction of these rovisions of law into the legal system. The Polish provisions of the Value Added Tax Act allow for the imposition of an additional tax liability at four rates: 15%, 20%, 30% and 100%. Unfortunately, the currently regulated provisions do not allow for adjusting the sanctions to the facts of the case and what purpose they should meet. Numerous case law on the principle of proportionality clearly shows that when legislation on tax penalties is concerned, one should always be guided by whether their imposition complies with the proportionality criteria.
The breakthrough jurisprudence for the regulation of the additional tax liability in Poland was the judgment of the Court of Justice of the European Union, which clearly indicated the gaps and inconsistencies in our regulations. This clearly showed that changes should be made in the field of tax sanctions in value added tax in Poland.

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