Dyrektor Izby Skarbowej w Białymstoku v Profaktor Kulesza, Frankowski, Jóźwiak, Orłowski sp. j (C-188/09)

Judgment of 29 Jul 2010

law://eu/cjeu/2009/c-188-09/para_29@2026-11-13

29It is necessary to point out in this connection that, in the absence of harmonisation of European Union legislation in the field of sanctions applicable where conditions laid down by arrangements under that legislation are not complied with, Member States are empowered to choose the sanctions which seem to them to be appropriate. They must, however, exercise that power in accordance with European Union law and its general principles, and consequently in accordance with the principle of proportionality (Case C-262/99 Louloudakis [2001] ECR I-5547, paragraph 67).

Dyrektor Izby Skarbowej w Białymstoku v Profaktor Kulesza, Frankowski, Jóźwiak, Orłowski sp. j (C-188/09)

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