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Case C-544/24, Nekilnojamojo turto valdymas: Request for a preliminary ruling from the Mokestinių ginčų komisija prie Lietuvos Respublikos Vyriausybės (Lithuania) lodged on 12 August 2024 – BUAB Nekilnojamojo turto valdymas v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos
ECLI:EU:UNKNOWN:62024CN0544
62024CN0544
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Official Journal of the European Union
EN
C series
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C/2024/6911
25.11.2024
Request for a preliminary ruling from the Mokestinių ginčų komisija prie Lietuvos Respublikos Vyriausybės (Lithuania) lodged on 12 August 2024 – BUAB ‘Nekilnojamojo turto valdymas’ v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos
(Case C-544/24, Nekilnojamojo turto valdymas)
(C/2024/6911)
Language of the case: Lithuanian
Referring court
Parties to the main proceedings
Applicant: BUAB ‘Nekilnojamojo turto valdymas’
Defendant: Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos
Questions referred
1.Are Article 325 TFEU, Article 273 of the VAT Directive (1) and Article 50 of the Charter to be interpreted as precluding national legislation which makes it possible to impose interest on late payment of tax, a part of which has the effect of a penalty in respect of the same tax infringements which are the subject of a criminal prosecution, without laying down any rules ensuring coordination which limits to what is strictly necessary the additional disadvantage which results, for the persons concerned, from a duplication of proceedings or making it possible to ensure that the severity of all of the penalties imposed is limited to what is strictly necessary in relation to the seriousness of the offence concerned?
2.Are Article 325 TFEU, Article 273 of the VAT Directive and Article 49(3) of the Charter to be interpreted as precluding a procedure for applying interest on late payment of taxes which, irrespective of the nature and severity of the infringements, sets a fixed penalty part of interest on late payment of taxes, without making it possible to reduce that penalty part, that is to say, to impose a rate of late payment interest which is lower than the rate provided for by the law or to waive the penalty part of late payment interest?
* Language of the case: Lithuanian.
(1) OJ 2006 L 347, p. 1.
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ELI: http://data.europa.eu/eli/C/2024/6911/oj
ISSN 1977-091X (electronic edition)
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