62020CO0081_INF
Order of the Court (Seventh Chamber) of 22 June 2021 – Mitliv Exim
(Case C‑81/20) (
1
)
(Reference for a preliminary ruling – Article 53(2) and Article 99 of the Rules of Procedure of the Court of Justice – Value added tax (VAT) – Directive 2006/112/EC – Fundamental rights – Principle of ne bis in idem – Both criminal and administrative penalties – Not applicable – Ancillary tax liabilities – Interest on a sum paid by the taxpayer in the context of criminal proceedings)
Questions referred for a preliminary ruling – Admissibility – Need to provide the Court with sufficient information regarding the factual and legislative context – Scope – Application not providing sufficient detail on the factual and legal context – Impossibility for the Court to provide a useful answer to the referring court – Manifest inadmissibility
(Art. 267 TFEU; Statute of the Court of Justice, Art. 23; Rules of Procedure of the Court of Justice, Arts 53(2) and 94)
(see paras 28-36)
Operative part
Articles 2 and 63 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that, where taxable transactions have taken place and the related value added tax is chargeable, a payment made, even provisionally, seeking to honour the corresponding tax claim cannot be regarded as unfair and cannot generate interest to the benefit of the taxpayer who made that payment.
(
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)	OJ C 279, 24.8.2020.