Procedimientos tributarios nacionales, prescripción tributaria en el IVA y principios generales del derecho de la Unión Europea: la STJUE de 13 de julio 2023, C-615/21

Abstract

The Napfény case concerns eminently procedural questions relating to a number of issues arising in connection with tax audits and judicial review proceedings in connection with the application of VAT legislation by a Hungarian commercial company.
Hungary's general tax legislation allows for the suspension of the statute of limitations in certain cases and the repetition of tax proceedings in connection with administrative audits and the enforcement of decisions issued in the context of administrative and judicial review of administrative acts. This non-harmonised national regulatory framework is challenged by the taxpayer, following a VAT audit, from the perspective of the general EU law principles of legal certainty and effectiveness.
The CJEU adopts an approach of minimum interference in matters that have not been harmonised, even though it highlights the relevance, application and implications of the principles of EU law relating to legal certainty, effectiveness, good administration and the defence of the taxpayers in situations falling within its scope of application.