Supreme Court dismisses appeal, ruling VAT penalty on civil partnership violates Constitution by imposing dual liability on partners.

The Supreme Court dismissed the extraordinary review against the tax authority's decision to impose an additional VAT liability on a civil partnership. The court found that applying the specific VAT penalty provision to the partnership would effectively punish its individual partners twice for the same act, violating the principle of legality under the Constitution. Consequently, the court declared the contested tax provision unconstitutional and void, thereby upholding the lower court's decision to reject the penalty.