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Document 62022CN0418
Case C-418/22
C-418/22
Court of Justice
Status: Closed
C-418/22
Court of Justice
Status: Closed
/
DECISION
- Title
- Judgment of the Court (Ninth Chamber) of 17 May 2023. SA Cezam v État belge. Request for a preliminary ruling from the Tribunal de première instance du Luxembourg. Reference for a preliminary ruling – Directive 2006/112/EC – Value added tax (VAT) – Obligations to declare and pay VAT – Article 273 – Penalties laid down for the failure of a taxable person to comply with the obligations – Principles of proportionality and neutrality of VAT – Right to deduct VAT – Compatibility of penalties. Case C-418/22.
- ECLI identifier
- ECLI:EU:C:2023:418
- Judge-Rapporteur
- Bonichot
- Type of procedure
- Reference for a preliminary ruling
17/05/2023
CASE BROUGHT
- Title
- Case C-418/22: Request for a preliminary ruling from the Tribunal de première instance du Luxembourg (Belgium) lodged on 21 June 2022 — SA CEZAM v Belgian State
19/09/2022