The tax authorities found that the applicant acquired diesel fuel falling within CN code 2710 19 43 and was therefore obliged, in accordance with Article 103(5a) of the National Tax Code, to pay VAT within five days of each of the 20 transactions in the course of which it brought such goods into national territory, which the applicant failed to do. It also failed to submit the VAT return VAT-14 for the period covered by these proceedings. The question is, inter alia, whether national legislation under which, in the case of intra-Community acquisitions of motor fuels, a taxable person is required, without being summoned to do so by the director of the customs office, to calculate the amounts of VAT and to pay those amounts to the bank account of the customs office responsible for paying excise duty within five days of the date on which those goods were introduced is contrary to the directive and to Article 110 TFEU.
Unofficial translation. More information/source documents expected later.
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