Abstract

The aim of this article is to draw attention to the specific nature of financial penalties provided for in the Act of March 9, 2017, on the system for monitoring road and rail transport of goods and the trade in heating fuels, known as the SENT Act. These penalties, insofar as they relate to violations connected with the transport of tax-sensitive goods, should be assessed in accordance with the control standards applicable to tax sanctions, particularly VAT sanctions. Consequently, they fall within the scope of EU law, necessitating compliance with the principle of VAT neutrality, the principle of proportionality in its EU dimension, the primacy of EU law, and the case law of the Court of Justice of the European Union (CJEU) on these matters, as well as adjudication by the national court as an EU court. The latter empowers the national court to fully or partially disregard domestic law that is inconsistent with EU law. These penalties, imposed in a rigidly determined amount without the possibility of adjustment based on the circumstances of the violation, infringe upon the principle of proportionality, both in its constitutional and EU law dimensions.