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European Union
Teritorialna direktsia na Natsionalnata agentsia za prihodite — Plovdiv v Rodopi-M 91 OOD (C-259/12)
Judgment
Consideration of the questions referred
Substance
39

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

Judgment of 20 Jun 2013law://eu/cjeu/2012/c-259-12/para_39@2026-11-10

39It is, however, for the national court to determine whether the amount of the penalty goes beyond what is necessary to attain the objectives stated in the previous paragraph.

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Key facts

Court: Court of Justice · Eighth Chamber
Case: C-259/12 · ECLI:EU:C:2013:414
Decided: 20 Jun 2013
Procedure: Preliminary reference · referred by the Administrativen sad Plovdiv (Bulgaria)
Applicant: Teritorialna direktsia na Natsionalnata agentsia za prihodite – Plovdiv
Defendant: Rodopi-M 91 OOD
Rapporteur: C.G. Fernlund
Advocate General: M. Wathelet
Bench: 3 judges
E. Jarašiūnas, A. Ó Caoimh, C.G. Fernlund
Language: Bulgarian
Official: CURIA · EUR-Lex 62012CJ0259

Topics

Value added tax

History · 1 version

20 Jun 2013Reading

Connections

Interprets 1: Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Cited by 8: Peter Pinckney v KDG Mediatech AG (C-170/12)2 provisions; Tibor Farkas v Nemzeti Adó- és Vámhivatal Dél-alfödi Regionális Adó Főigazgatósága (C-564/15)2 provisions; 'Vinal' AD v Direktor na Agentsia 'Mitnitsi' (C-820/21); Criminal proceedings against Mauro Scialdone (C-574/15); Global Starnet Ltd v Ministero dell'Economia e delle Finanze and Amministrazione Autonoma Monopoli di Stato (C-322/16); Nutrivet D.O.O.E.L. v Országos Környezetvédelmi és Természetvédelmi Főfelügyelőség (C-69/15); SC Total Waste Recycling SRL v Országos Környezetvédelmi és Természetvédelmi Főfelügyelőség (C-487/14); SC Fatorie SRL v Direcţia Generală a Finanţelor Publice Bihor (C-424/12)2 provisions
Cites 10: Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax; Ufficio IVA di Piacenza v Belvedere Costruzioni Srl (C-500/10); Albert Collée v Finanzamt Limburg an der Lahn (C-146/05); Ainārs Rēdlihs v Valsts ieņēmumu dienests (C-263/11); Dyrektor Izby Skarbowej w Białymstoku v Profaktor Kulesza, Frankowski, Jóźwiak, Orłowski sp. j (C-188/09); Cookies World Vertriebsgesellschaft mbH iL v Finanzlandesdirektion für Tirol (C-155/01); Uudenkaupungin kaupunki (C-184/04); Hans Eckelkamp and Others v Belgische Staat (C-11/07); K-1 sp. z o.o. v Dyrektor Izby Skarbowej w Bydgoszczy (C-502/07); EMS-Bulgaria Transport OOD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ Plovdiv (C-284/11)