Judgment_paragraph 38 · Teritorialna direktsia na Natsionalnata agentsia za prihodite — Plovdiv v Rodopi-M 91 OOD (C-259/12)

38In the second place, the penalties referred to in paragraph 32 of the present judgment must not go beyond what is necessary to attain the objectives of ensuring the correct collection of tax and preventing evasion. In order to assess whether a penalty is consistent with the principle of proportionality, account must be taken inter alia of the nature and the degree of seriousness of the infringement which the penalty seeks to sanction and of the means of establishing the amount of the penalty (see Rēdlihs, paragraphs 46 and 47 and the case-law cited).