62020CO0583_INF
Order of the Court (Ninth Chamber) of 21 October 2021 –EuroChem Agro Hungary v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága
(Case C‑583/20) (
1
)
(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)
1.
Harmonisation of fiscal legislation – Common system of value added tax – Obligations of persons liable for the tax – Obligations deemed necessary to ensure the correct collection of VAT and to prevent evasion – Penalties for failure to comply with the formal conditions for the exercise of the right of deduction – Means of establishing the amount of the penalty – Principle of proportionality – Penalty regime applicable to high-risk taxpayers – Penalty in a fixed amount precluding that penalty from being specific to the offender – Not permissible
(Council Directive 2006/112, Art. 273)
(see paragraphs 21-24, 29, operative part)
2.
Questions referred for a preliminary ruling – Admissibility – Request not explaining why reference to the Court is necessary – Manifest inadmissibility
(Art. 267 TFEU; Rules of Procedure of the Court of Justice, Art. 94)
(see paragraphs 32-35, 41, 42)
Operative part
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.
(
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)	OJ C 28, 25.1.2021.