23.1.2017

Official Journal of the European Union

C 22/6

(Case C-534/16)

(2017/C 022/09)

Language of the case: Slovak

Referring court

Parties to the main proceedings

Appellant: Tax Directorate of the Slovak Republic

Respondent: BB construct s.r.o.

Questions referred

1.Is it possible to interpret as in accordance with the objective of Article 273 of Council Directive 2006/112/EC (1) of 28 November 2006 on the common system of value added tax, that is, the prevention of VAT evasion, an approach on the part of a national body which considers the fact that the current director of a legal person was also the director of another legal person which has outstanding tax liabilities to be a ground under national law for requiring payment of a tax deposit of up to the value of EUR 500 000?

2.May it be held that the abovementioned tax deposit, given its amount, which may be up to the value of EUR 500 000 as in the present case, is consistent with the freedom to conduct a business under Article 16 [of the Charter of Fundamental Rights of the European Union], does not directly force the taxable person to declare bankruptcy, does not constitute discrimination under Article 21(1) [of the Charter] and does not constitute a breach, in the area of the levying of VAT, of the ne bis in idem principle or of the prohibition on retroactivity under Article 49(1) and (3) of the Charter?

(1) OJ 2006 L 347, p. 1.

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