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Document 62014CN0424

    Case C-424/14: Request for a preliminary ruling from the Szekszárdi Közigazgatási és Munkaügyi Bíróság (Hungary) lodged on 15 September 2014  — Jácint Gábor Balogh v Nemzeti Adó- és Vámhivatal Dél-dunántúli Regionális Adó Főigazgatósága

    IO C 439, 8.12.2014, p. 21–21 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

    8.12.2014   

    EN

    Official Journal of the European Union

    C 439/21

    Request for a preliminary ruling from the Szekszárdi Közigazgatási és Munkaügyi Bíróság (Hungary) lodged on 15 September 2014 — Jácint Gábor Balogh v Nemzeti Adó- és Vámhivatal Dél-dunántúli Regionális Adó Főigazgatósága

    (Case C-424/14)

    (2014/C 439/27)

    Language of the case: Hungarian

    Referring court

    Szekszárdi Közigazgatási és Munkaügyi Bíróság

    Parties to the main proceedings

    Applicant: Jácint Gábor Balogh

    Defendant: Nemzeti Adó- és Vámhivatal Dél-dunántúli Regionális Adó Főigazgatósága

    Questions referred

    1.

    Does the obligation to register laid down in Articles 213(1) and 214(1) of the VAT Directive (1) preclude the national practice in Hungary of mandatorily requiring the registration of individuals — under the threshold for the personal exemption from VAT — who do not wish to pursue an activity subject to VAT?

    2.

    When carrying out an ex post inspection, is the tax authority permitted to penalise the failure to register where the threshold for the personal exemption has not been exceeded?

    3.

    When carrying out an ex post inspection, is the tax authority permitted to be subrogated in the individual’s right of option, and is it permitted to exclude the possibility of the individual opting for the personal exemption in breach of the principle of procedural fairness?

    (1)  Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).

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