Case C-418/22, Cezam: Judgment of the Court (Ninth Chamber) of 17 May 2023 (request for a preliminary ruling from the Tribunal de première instance du Luxembourg — Belgium) — SA CEZAM v État belge (Reference for a preliminary ruling — Directive 2006/112/EC — Value added tax (VAT) — Obligations to declare and pay VAT — Article 273 — Penalties laid down for the failure of a taxable person to comply with the obligations — Principles of proportionality and neutrality of VAT — Right to deduct VAT — Compatibility of penalties)