CELEX: 62020CN0186
Language: en
Date: 2020-04-29 00:00:00
Title: Case C-186/20: Request for a preliminary ruling from the Najvyšší súd Slovenskej republiky (Slovakia) lodged on 29 April 2020 — HYDINA SK s.r.o. v Finančné riaditeľstvo Slovenskej republiky

6.7.2020   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 222/20
            
         
      Request for a preliminary ruling from the Najvyšší súd Slovenskej republiky (Slovakia) lodged on 29 April 2020 — HYDINA SK s.r.o. v Finančné riaditeľstvo Slovenskej republiky
      (Case C-186/20)
      (2020/C 222/23)
      Language of the case: Slovak
      
         Referring court
      
      Najvyšší súd Slovenskej republiky
      
         Parties to the main proceedings
      
      
         Applicant: HYDINA SK s.r.o.
      
         Defendant: Finančné riaditeľstvo Slovenskej republiky
      
         Questions referred
      
      
                  1.
               
               
                  Must recital 25 of Council Regulation (EU) No 904/2010 (1) of 7 October 2010 on administrative cooperation and combating fraud in the field of value added tax, which states that ‘the time limits laid down in this Regulation for the provision of information are to be understood as maximum periods not to be exceeded’, be interpreted as meaning that those time limits cannot be exceeded and that exceeding them results in the suspension of a tax audit being unlawful?
               
            
                  2.
               
               
                  Does failure to comply with the time limits for implementing the international exchange of information provided for in Council Regulation (EU) No 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of value added tax result in consequences for (sanctions against) the requested authority and the requesting authority?
               
            
                  3.
               
               
                  Can international exchange of information that does not comply with the time limits laid down in Council Regulation (EU) No 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of value added tax be regarded as unlawful interference in the rights of a taxable person?
               
            
         (1)  OJ 2010 L 268, p. 1.