Chapter VII
in forceAdministrative fines
Section None
Administrative fines
40
Article 40
If the entrepreneur has failed to submit, or has failed to submit in a timely manner, a VAT return as referred to in Article 28q which they are…
41
Article 41
If the failure to comply with the obligations referred to in Chapter VI, Section 6, is attributable to intent or gross negligence on the part of the…