ST GOBAIN PENALTY RULING BASED ON ENERSYS

摘要

There have been two recent cases concerning the question of whether a default surcharge for late payment of VAT was disproportionate to the degree of lateness. These are Saint-Gobain Building Distribution Ltd (TC01311) and Total Technology (Engineering) Ltd (TC01323). In the first case, the payment appears to have arrived 11 days late and attracted a 2% surcharge.