Article in the EU VAT Directive
Member States may impose other obligations which they deem necessary to ensure the correct collection of VAT and to prevent evasion, subject to the requirement of equal treatment as between domestic transactions and transactions carried out between Member States by taxable persons and provided that such obligations do not, in trade between Member States, give rise to formalities connected with the crossing of frontiers.
The option under the first paragraph may not be relied upon in order to impose additional invoicing obligations over and above those laid down in Chapter 3.
Must Article 273 of the VAT Directive be interpreted as meaning that a penalty regime under which taxpayers classified as high-risk taxpayers who commit a minor infringement of the Elektronikus Közúti Áruforgalom Ellenőrző Rendszer (EKAER) (Road freight electronic monitoring system) may not be fined less than 30% of 40% of the value of the transported goods and which does not allow for the fine to be waived exceeds the limits of the power conferred on Member States by that article?
Must Article 273 of the VAT Directive be interpreted as meaning that a penalty of the abovementioned amount goes (disproportionately) beyond what is necessary to achieve the objective of collecting VAT and preventing evasion established in that article?
Must Article 26(2) of the Treaty on the Functioning of the European Union (TFEU) be interpreted as meaning that the penalty regime applicable to high-risk taxpayers is an obstacle to achieving the principle of free movement of goods, persons, services and capital?