Case C-583/20: Order of the Court (Ninth Chamber) of 21 October 2021 (request for a preliminary ruling from the Kúria — Hungary) — EuroChem Agro Hungary Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (Reference for a preliminary ruling — Article 53(2) and Article 99 of the Rules of Procedure of the Court of Justice — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 273 — Fight against fraud — Declaration obligation relating to the transport of goods — Road freight electronic monitoring system — Penalty regime applicable to high-risk taxpayers — Proportionality)