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Document 62020CN0583
Case C-583/20: Request for a preliminary ruling from the Kúria (Hungary) lodged on 6 November 2020 — EuroChem Agro Hungary Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága
Case C-583/20: Request for a preliminary ruling from the Kúria (Hungary) lodged on 6 November 2020 — EuroChem Agro Hungary Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága
Case C-583/20: Request for a preliminary ruling from the Kúria (Hungary) lodged on 6 November 2020 — EuroChem Agro Hungary Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága
OJ C 28, 25.1.2021, p. 28–28
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
25.1.2021 |
EN |
Official Journal of the European Union |
C 28/28 |
Request for a preliminary ruling from the Kúria (Hungary) lodged on 6 November 2020 — EuroChem Agro Hungary Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága
(Case C-583/20)
(2021/C 28/44)
Language of the case: Hungarian
Referring court
Kúria
Parties to the main proceedings
Appellant: EuroChem Agro Hungary Kft.
Respondent: Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága
Questions referred
1. |
Must Article 273 of the VAT Directive (1) be interpreted as meaning that a penalty regime under which taxpayers classified as high-risk taxpayers who commit a minor infringement of the Elektronikus Közúti Áruforgalom Ellenőrző Rendszer (EKAER) (Road freight electronic monitoring system) may not be fined less than 30 % of 40 % of the value of the transported goods and which does not allow for the fine to be waived exceeds the limits of the power conferred on Member States by that article? |
2. |
Must Article 273 of the VAT Directive be interpreted as meaning that a penalty of the abovementioned amount goes (disproportionately) beyond what is necessary to achieve the objective of collecting VAT and preventing evasion established in that article? |
3. |
Must Article 26(2) of the Treaty on the Functioning of the European Union (TFEU) be interpreted as meaning that the penalty regime applicable to high-risk taxpayers is an obstacle to achieving the principle of free movement of goods, persons, services and capital? |
(1) Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).