Case C-263/11: Judgment of the Court (Second Chamber) of 19 July 2012 (reference for a preliminary ruling from the Augstākās tiesas Senāts — Latvia) — Ainārs Rēdlihs v Valsts ieņēmumu dienests (Sixth VAT Directive — Directive 2006/112/EC — Concept of ‘economic activity’ — Supplies of timber in order to alleviate the damage caused by a storm — Reverse charge procedure — Failure to register in the register of taxable persons — Fine — Principle of proportionality)