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Case C-583/20: Order of the Court (Ninth Chamber) of 21 October 2021 (request for a preliminary ruling from the Kúria — Hungary) — EuroChem Agro Hungary Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (Reference for a preliminary ruling — Article 53(2) and Article 99 of the Rules of Procedure of the Court of Justice — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 273 — Fight against fraud — Declaration obligation relating to the transport of goods — Road freight electronic monitoring system — Penalty regime applicable to high-risk taxpayers — Proportionality)
ECLI:EU:UNKNOWN:62020CB0583
62020CB0583
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Official Journal of the European Union
C 64/3
(Case C-583/20) (*)
(Reference for a preliminary ruling - Article 53(2) and Article 99 of the Rules of Procedure of the Court of Justice - Common system of value added tax (VAT) - Directive 2006/112/EC - Article 273 - Fight against fraud - Declaration obligation relating to the transport of goods - Road freight electronic monitoring system - Penalty regime applicable to high-risk taxpayers - Proportionality)
(2022/C 64/03)
Language of the case: Hungarian
Referring court
Parties to the main proceedings
Applicant: EuroChem Agro Hungary Kft.
Defendant: Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága
Operative part of the order
Article 273 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax and the principle of proportionality must be interpreted as meaning that they preclude national legislation under which taxpayers classified as ‘high-risk taxpayers’, within the meaning of national law, are required to pay a fine intended to penalise irregularities in shipment of goods declarations, the amount of which cannot in any circumstances be less than 30 % of 40 % of the value of the goods.
(*) Language of the case: Hungarian.