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Document 62020CA0186

Case C-186/20: Judgment of the Court (Tenth Chamber) of 30 September 2021 (request for a preliminary ruling from the Najvyšší súd Slovenskej republiky — Slovak Republic) — HYDINA SK s.r.o. v Finančné riaditeľstvo Slovenskej republiky (Reference for a preliminary ruling — Administrative cooperation and combating fraud in the field of value added tax (VAT) — Regulation (EU) No 904/2010 — Articles 10 to 12 — Exchange of information — Tax audit — Time limits — Suspension of the tax audit in case of exchange of information — Non-compliance with the time limits laid down for providing information — Effect on the lawfulness of the suspension of the tax audit)

OJ C 481, 29.11.2021, p. 13–13 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

29.11.2021   

EN

Official Journal of the European Union

C 481/13


Judgment of the Court (Tenth Chamber) of 30 September 2021 (request for a preliminary ruling from the Najvyšší súd Slovenskej republiky — Slovak Republic) — HYDINA SK s.r.o. v Finančné riaditeľstvo Slovenskej republiky

(Case C-186/20) (1)

(Reference for a preliminary ruling - Administrative cooperation and combating fraud in the field of value added tax (VAT) - Regulation (EU) No 904/2010 - Articles 10 to 12 - Exchange of information - Tax audit - Time limits - Suspension of the tax audit in case of exchange of information - Non-compliance with the time limits laid down for providing information - Effect on the lawfulness of the suspension of the tax audit)

(2021/C 481/17)

Language of the case: Slovak

Referring court

Najvyšší súd Slovenskej republiky

Parties to the main proceedings

Applicant: HYDINA SK s.r.o.

Defendant: Finančné riaditeľstvo Slovenskej republiky

Operative part of the judgment

Article 10 of Council Regulation (EU) No 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of value added tax, read in the light of recital 25 thereof, must be interpreted as not laying down time limits, the non-compliance with which is liable to affect the lawfulness of the suspension of a tax audit provided for by the law of the requesting Member State pending the communication, by the requested Member State, of the information requested under the administrative cooperation mechanism established by that regulation.


(1)  OJ C 222, 6.7.2020.


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