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8.9.2014 |
EN |
Official Journal of the European Union |
C 303/11 |
Request for a preliminary ruling from the Kecskeméti Közigazgatási és Munkaügyi Bíróság (Hungary) lodged on 27 May 2014 — Robert Michal Chmielewski v Nemzeti Adó- és Vámhivatal Dél alföldi Regionális Vám- és Pénzügyőri Főigazgatósága
(Case C-255/14)
2014/C 303/15
Language of the case: Hungarian
Referring court
Kecskeméti Közigazgatási és Munkaügyi Bíróság
Parties to the main proceedings
Applicant: Robert Michal Chmielewski
Defendant: Nemzeti Adó- és Vámhivatal Dél alföldi Regionális Vám- és Pénzügyőri Főigazgatósága
Questions referred
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1) |
Does the amount of the fine imposed by Paragraph 5/A of Law XLVIII of 2007 implementing Regulation (EC) No 1889/2005 of the European Parliament and of the Council of 26 October 2005 on controls of cash entering or leaving the Community (1) (‘the national implementing law’) fulfil the requirement in Article 9(1) of that Regulation, according to which the penalties laid down by national law must be effective, dissuasive and, at the same time proportionate to the infringement and to the objective pursued?… |
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2) |
Does Paragraph 5/A of the national implementing law not infringe, as a result of the amount of the fines it provides for, the prohibition on disguised restrictions on the free movement of capital in the Treaty on European Union and in Article 65(3) of the Treaty on the Functioning of the European Union? |