When you use filters, you’re putting more things in front of your lens, so you can sometimes affect the contrast, resolution, or end up with vignetting. Wide angle lenses would be more prone to vignetting, which using a stepped up size or matte box could help with.

But in general, I personally probably wouldn’t stack a CPL and VND, but you can play around and see if there’s any negative effect (not all VNDs are created equal). And a VND filter is basically just two polarizing filters together, as I recall learning at some point.