Judgment_paragraph 40 · ROZ-ŚWIT Zakład Produkcyjno-Handlowo-Usługowy Henryk Ciurko, Adam Pawłowski spółka jawna v Dyrektor Izby Celnej we Wrocławiu (C-418/14)

40In that context, it should be pointed out that there is nothing to prevent a Member State from providing for the imposition of a fine for the infringement of a requirement such as that of submitting to the competent authorities a list of statements from purchasers of heating fuel sold. The power which a Member State has to impose such a penalty must be exercised in accordance with EU law and its general principles, including the principle of proportionality. In order to assess whether that penalty is consistent with that principle, it is for the national courts to take into account, inter alia, the nature and degree of seriousness of the infringement which that penalty seeks to sanction and also the means of establishing its amount (see, by analogy, judgment of 19 July 2012 in Rēdlihs, C‑263/11, EU:C:2012:497, paragraphs 44 to 47).