CELEX: 62014CB0424
Language: en
Date: 2015-09-30 00:00:00
Title: Case C-424/14: Order of the Court (Seventh Chamber) of 30 September 2015 (request for a preliminary ruling from the Szekszárdi Közigazgatási és Munkaügyi Bíróság — Hungary) — Jácint Gábor Balogh v Nemzeti Adó- és Vámhivatal Dél-dunántúli Regionális Adó Főigazgatósága (Reference for a preliminary ruling — VAT — Directive 2006/112/EC — Articles 213 and 214 — Commencement of an activity not stated — Exemption scheme for small businesses — Penalty)

1.2.2016   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 38/13
            
         Order of the Court (Seventh Chamber) of 30 September 2015 (request for a preliminary ruling from the Szekszárdi Közigazgatási és Munkaügyi Bíróság — Hungary) — Jácint Gábor Balogh v Nemzeti Adó- és Vámhivatal Dél-dunántúli Regionális Adó Főigazgatósága
   (Case C-424/14) (1)
   
   ((Reference for a preliminary ruling - VAT - Directive 2006/112/EC - Articles 213 and 214 - Commencement of an activity not stated - Exemption scheme for small businesses - Penalty))
   (2016/C 038/17)
   Language of the case: Hungarian
   
      Referring court
   
   Szekszárdi Közigazgatási és Munkaügyi Bíróság
   
      Parties to the main proceedings
   
   
      Applicant: Jácint Gábor Balogh
   
      Defendant: Nemzeti Adó- és Vámhivatal Dél-dunántúli Regionális Adó Főigazgatósága
   
      Operative part of the order
   
   
               1.
            
            
               Article 213(1) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as not precluding national legislation requiring a taxable person to state when an economic activity commences where the proceeds of that activity do not exceed the threshold of the exemption scheme for small enterprises and the taxable person does not intend to carry out a taxable activity.
            
         
               2.
            
            
               EU law must be interpreted as not precluding an administrative fine from penalising the failure by a taxable person to comply with his obligation to state when an economic activity commences where the proceeds of that activity do not exceed the threshold of the exemption scheme for small thresholds. It is for the referring court to assess whether, in the case in the main proceedings, the penalty imposed is in conformity with the principle of proportionality.
            
         
      (1)  OJ C 439, 8.12.2014.