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Court of Justice of the European Union · Order

C-583/20EuroChem Agro Hungary Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága

Decided
2021-10-21
ECLI
ECLI:EU:C:2021:919
CELEX
62020CO0583
Finality
Final, the decision cannot be appealed

The court's own keywords

Reference for a preliminary ruling – Article 53(2) and Article 99 of the Rules of Procedure of the Court of Justice – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 273 – Fight against fraud – Declaration obligation relating to the transport of goods – Road freight electronic monitoring system – Penalty regime applicable to high-risk taxpayers – Proportionality.

Interprets

    EUR-LexThe 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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