C-544/24,,Nekilnojamojo turto valdymas“ BUAB v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos

The court's own keywords

Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 273 – Article 49(3) of the Charter of Fundamental Rights of the European Union – Obligations deemed necessary to ensure the correct collection of VAT and to prevent fraud – National legislation providing for a set of rules in respect of default interest relating to VAT arrears – Charging of default interest – Principle of proportionality.

Interprets