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Case C-186/20: Judgment of the Court (Tenth Chamber) of 30 September 2021 (request for a preliminary ruling from the Najvyšší súd Slovenskej republiky — Slovak Republic) — HYDINA SK s.r.o. v Finančné riaditeľstvo Slovenskej republiky (Reference for a preliminary ruling — Administrative cooperation and combating fraud in the field of value added tax (VAT) — Regulation (EU) No 904/2010 — Articles 10 to 12 — Exchange of information — Tax audit — Time limits — Suspension of the tax audit in case of exchange of information — Non-compliance with the time limits laid down for providing information — Effect on the lawfulness of the suspension of the tax audit)
ECLI:EU:UNKNOWN:62020CA0186
62020CA0186
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29.11.2021
Official Journal of the European Union
C 481/13
(Case C-186/20) (<span class="oj-super oj-note-tag">1</span>)
(Reference for a preliminary ruling - Administrative cooperation and combating fraud in the field of value added tax (VAT) - Regulation (EU) No 904/2010 - Articles 10 to 12 - Exchange of information - Tax audit - Time limits - Suspension of the tax audit in case of exchange of information - Non-compliance with the time limits laid down for providing information - Effect on the lawfulness of the suspension of the tax audit)
(2021/C 481/17)
Language of the case: Slovak
Referring court
Parties to the main proceedings
Applicant: HYDINA SK s.r.o.
Defendant: Finančné riaditeľstvo Slovenskej republiky
Operative part of the judgment
Article 10 of Council Regulation (EU) No 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of value added tax, read in the light of recital 25 thereof, must be interpreted as not laying down time limits, the non-compliance with which is liable to affect the lawfulness of the suspension of a tax audit provided for by the law of the requesting Member State pending the communication, by the requested Member State, of the information requested under the administrative cooperation mechanism established by that regulation.
(<span class="oj-super">1</span>) OJ C 222, 6.7.2020.