Asunto C-534/16: Sentencia del Tribunal de Justicia (Sala Novena) de 26 de octubre de 2017 (petición de decisión prejudicial planteada por el Najvyšší súd Slovenskej republiky — Eslovaquia) — Finančné riaditeľstvo Slovenskej republiky / BB construct s. r. o. [Procedimiento prejudicial — Impuesto sobre el valor añadido (IVA) — Directiva 2006/112/CE — Inscripción en el registro de sujetos pasivos del IVA — Legislación nacional que impone la constitución de una garantía — Lucha contra el fraude — Carta de los Derechos Fundamentales de la Unión Europea — Libertad de empresa — Principio de no discriminación — Principio non bis in idem — Principio de irretroactividad]
Section | información judicial |
Issuing Organization | Tribunal de Justicia de las Comunidades Europeas |
18.12.2017 ES Diario Oficial de la Unión Europea C 437/14
Lengua de procedimiento: eslovaco
Najvyšší súd Slovenskej republiky
Demandante: Finančné riaditeľstvo Slovenskej republiky
Demandada: BB construct s. r. o.
1) El artículo 273 de la Directiva 2006/112/CE del Consejo, de 28 de noviembre de 2006, relativa al sistema común del impuesto sobre el valor añadido, y el artículo 16 de la Carta de los Derechos Fundamentales de la Unión Europea deben interpretarse en el sentido de que no se oponen a que en el momento del registro a efectos del IVA de un sujeto pasivo, cuyo administrador haya sido administrador o socio de otra persona jurídica que haya incumplido sus obligaciones tributarias, la Administración tributaria imponga a ese sujeto pasivo la obligación de constituir una garantía por un importe que puede llegar a ser de 500 000 euros, siempre que la garantía exigida a dicho sujeto pasivo no vaya más allá de lo necesario para alcanzar los objetivos contemplados en el referido artículo, extremo que corresponde apreciar al...
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