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30.7.2011   

EN

Official Journal of the European Union

C 226/16

Reference for a preliminary ruling from the Latvijas Republikas Augstākās tiesas Senāts (Republic of Latvia) lodged on 26 May 2011 — Ainārs Rēdlihs v Valsts ieņēmumu dienests

(Case C-263/11)

2011/C 226/31

Language of the case: Latvian

Referring court

Augstākās tiesas Senāts

Parties to the main proceedings

Applicant: Ainārs Rēdlihs

Defendant: Valsts ieņēmumu dienests

Questions referred

1.

Is a natural person who has acquired goods (a forest) for his own needs and who makes a supply of goods to alleviate the consequences generated by force majeure (for example, a storm) a taxable person for the purposes of VAT, within the meaning of Article 9(1) of Directive 2006/112/EC (1) and Article 4(1) and (2) of the Sixth Council Directive 77/388/EEC, (2) who is required to pay VAT? In other words, does such a supply of goods constitute an economic activity within the meaning of those rules of European Union law?

2.

Does a regulation, under which a fine can be imposed on a person who has not registered on the register of taxable persons for the purposes of VAT, in an amount equivalent to the tax that would normally be due for the value of the goods supplied, even though that person would not have to pay the tax if he had registered on the register, comply with the principle of proportionality?

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

(2)  Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1).