Court of Justice of the European Union · Judgment

C-418/22SA Cezam v État belge

Decided: 2023-05-17
ECLI: ECLI:EU:C:2023:418
CELEX: 62022CJ0418
Finality: Final, the decision cannot be appealed

The court's own keywords

Reference for a preliminary ruling – Directive 2006/112/EC – Value added tax (VAT) – Obligations to declare and pay VAT – Article 273 – Penalties laid down for the failure of a taxable person to comply with the obligations – Principles of proportionality and neutrality of VAT – Right to deduct VAT – Compatibility of penalties.

Interprets

EUR-Lex The Court

Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.

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