62024CJ0164_SUM
Case C‑164/24
‘Cityland’ EOOD
v
Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ – Veliko Tarnovo
(Request for a preliminary rulingfrom the Administrativen sad Veliko Tarnovo)
Judgment of the Court (Tenth Chamber) of 3 April 2025
(Reference for a preliminary ruling – Common system of value added tax – Directive 2006/112/EC – Persistent failure to comply with tax obligations – Removal of the taxable person from the value added tax (VAT) identification register – Principle of proportionality)
Harmonisation of fiscal legislation – Common system of value added tax – Obligations of persons liable for the tax – Identification of the taxable person for the purposes of VAT – Statement of the commencement, change and cessation of the activity as a taxable person – Persistent failure to comply – Penalties – Removal from the VAT register – No analysis of the nature of the infringements committed or of the conduct of the taxable person – Breach of the principles of legal certainty and proportionality – Not permissible
(Council Directive 2006/112, as amended by Directive 2017/2455, Arts 213(1), first subpara., and 273)
(see paragraphs 36, 41, 45, 46, 50, 51, operative part)
See the text of the decision.