Asunto C-583/20: Petición de decisión prejudicial planteada por la Kúria (Hungría) el 6 de noviembre de 2020 — EuroChem Agro Hungary Kft. / Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága
Section | Serie C |
25.1.2021 ES Diario Oficial de la Unión Europea C 28/28
1) ¿Debe interpretarse el artículo 273 de la Directiva del IVA (1) en sentido de que excede de los límites de la facultad que dicha disposición concede a los Estados miembros un régimen sancionador que, en el caso de los contribuyentes calificados como contribuyentes de riesgo, no permite, ante una infracción leve relativa al Elektronikus Közúti Áruforgalom Ellenőrző Rendszer (EKAER) (Sistema de control electrónico del tráfico de mercancías por carretera), la imposición de una multa por un importe inferior al 30 % sobre el 40 % del valor de las mercancías transportadas ni la condonación de la multa
2) ¿Debe interpretarse el artículo 273 de la Directiva del IVA en sentido de que una sanción de tal cuantía va (desproporcionadamente) más allá de lo necesario para...
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