Order of the Court (Ninth Chamber) of 21 October 2021.#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