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)

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

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?

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?

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?

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¹ Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).