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18.12.2017 |
EN |
Official Journal of the European Union |
C 437/14 |
Judgment of the Court (Ninth Chamber) of 26 October 2017 (request for a preliminary ruling from the Najvyšší súd Slovenskej republiky, Slovakia) — Finančné riaditeľstvo Slovenskej republiky v BB construct s. r. o.
(Case C-534/16) (1)
((Reference for a preliminary ruling - Value added tax (VAT) - Directive 2006/112/EC - Inclusion in the register of taxable persons for VAT - National law requiring provision of a guarantee - Combating fraud - Charter of Fundamental Rights of the European Union - Freedom to conduct a business - Principle of non-discrimination - Principle of ne bis in idem - Principle of non-retroactivity))
(2017/C 437/17)
Language of the case: Slovak
Referring court
Najvyšší súd Slovenskej republiky
Parties to the main proceedings
Applicant: Finančné riaditeľstvo Slovenskej republiky
Defendant: BB construct s. r. o.
Operative part of the judgment
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1. |
Article 273 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax and Article 16 of the Charter of Fundamental Rights of the European Union must be interpreted as not precluding, at the time of the registration for the purposes of value added tax of a taxable person, of which the director was formerly the director or associate member of another legal person which had not complied with its tax obligations, the tax authority from requiring that taxable person to provide a guarantee, the amount of which could reach EUR 500 000, provided that the guarantee required from that taxable person does not go further than is necessary in order to attain the objectives of Article 273, which it is for the referring court to determine. |
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2. |
The principle of equal treatment must be interpreted as not precluding a tax authority from requiring a new taxable person, at the time of his registration for the purposes of value added tax, to provide, owing to his links with another legal person that has tax debts, such a guarantee |