(MTIC fraud – s.61 VATA penalties by reference to disallowed input tax – prohibition on retrospective penalisation – Article 7 ECHR and Article 49 EU Charter of Fundamental Rights)
(MTIC fraud – s.61 VATA penalties by reference to disallowed input tax – prohibition on retrospective penalisation – Article 7 ECHR and Article 49 EU Charter of Fundamental Rights)