Judgment_paragraph 34 · Întreprinderea Individuală Dobre M. Marius v Ministerul Finanţelor Publice – A.N.A.F. – D.G.R.F.P. Galaţi – Serviciul Soluţionare Contestaţii and A.N.A.F – D.G.R.F.P. Galaţi – A.J.F.P. Constanţa – Serviciul Inspecţie Fiscală Persoane Fizice 2 Constanţa (C-159/17)

34Furthermore, the Court has held that penalising the failure on the part of the taxable person to comply with the obligations relating to accounts and tax returns by denial of the right to deduct clearly goes further than is necessary to attain the objective of ensuring the correct application of those obligations, since EU law does not prevent Member States from imposing, where necessary, a fine or a financial penalty proportionate to the seriousness of the offence (judgment of 9 July 2015, Salomie and Oltean, C‑183/14, EU:C:2015:454, paragraph 63).