Judgment_paragraph 44 · Stils Met SIA v Valsts ieņēmumu dienests (C-382/09)

44In that regard, it should be noted that, according to settled case-law, where EU legislation does not specifically provide any penalty for an infringement or refers for that purpose to national legislation, Article 10 EC requires the Member States to take all the measures necessary to guarantee the application and effectiveness of EU law. For that purpose, while the choice of penalty remains within their discretion, they must ensure in particular that infringements of EU law are penalised under conditions, both procedural and substantive, which are analogous to those applicable to infringements of national law of a similar nature and importance and which, in any event, make the penalty effective, proportionate and dissuasive (see Case C-36/94 Siesse [1995] ECR I-3573, paragraph 20, and Case C-91/02 Hannl-Hofstetter [2003] ECR I-12077, paragraph 17).

Stils Met SIA v Valsts ieņēmumu dienests (C-382/09)

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