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Case C-418/22, Cezam: Judgment of the Court (Ninth Chamber) of 17 May 2023 (request for a preliminary ruling from the Tribunal de première instance du Luxembourg — Belgium) — SA CEZAM v État belge (Reference for a preliminary ruling — Directive 2006/112/EC — Value added tax (VAT) — Obligations to declare and pay VAT — Article 273 — Penalties laid down for the failure of a taxable person to comply with the obligations — Principles of proportionality and neutrality of VAT — Right to deduct VAT — Compatibility of penalties)
ECLI:EU:UNKNOWN:62022CA0418
62022CA0418
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Official Journal of the European Union
C 235/6
(Case C-418/22, (<span class="oj-super oj-note-tag">1</span>) Cezam)
(Reference for a preliminary ruling - Directive 2006/112/EC - Value added tax (VAT) - Obligations to declare and pay VAT - Article 273 - Penalties laid down for the failure of a taxable person to comply with the obligations - Principles of proportionality and neutrality of VAT - Right to deduct VAT - Compatibility of penalties)
(2023/C 235/08)
Language of the case: French
Referring court
Parties to the main proceedings
Applicant: SA CEZAM
Defendant: État belge
Operative part of the judgment
Article 273 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax and the principles of proportionality and fiscal neutrality
must be interpreted as not precluding national legislation pursuant to which the failure to comply with the obligation to declare and pay value added tax (VAT) to the Treasury is penalised by a flat-rate fine amounting to 20 % of the amount of VAT which would have been due before subtracting deductible VAT, subject to the checks to be carried out by the referring court as regards the proportionate nature of the fine imposed in the case in the main proceedings.
Language of the case: French
* * *
(<span class="oj-super">1</span>) OJ C 359, 19.9.2022.
ECLI:EU:C:2023:140