Judgment_paragraph 48 · European Commission v Kingdom of Spain (C-788/19)

48As a preliminary point, it must be borne in mind that, although it is for the Member States, in the absence of harmonisation in EU law, to choose the penalties which appear to them to be appropriate for failure to comply with the obligations laid down by their national legislation in the field of direct taxation, they are, however, required to exercise that power in accordance with EU law and its general principles, and, consequently, in accordance with the principle of proportionality (see, to that effect, judgment of 12 July 2001, Louloudakis, C‑262/99, EU:C:2001:407, paragraph 67 and the case-law cited).