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9.4.2018 |
EN |
Official Journal of the European Union |
C 123/11 |
Request for a preliminary ruling from the Tribunalul Mureș (Romania) lodged on 9 January 2018 — Criminal proceedings against Virgil Mailat, Delia Elena Mailat and Apcom Select SA
(Case C-17/18)
(2018/C 123/16)
Language of the case: Romanian
Referring court
Tribunalul Mureș
Parties to the main proceedings
Virgil Mailat, Delia Elena Mailat and Apcom Select SA
Questions referred
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1. |
Does the conclusion of an agreement whereby a company leases a building in which specific catering activities had previously been carried on in a restaurant to another company, together with all capital equipment and inventory items, where the tenant company continues the same catering activities in a restaurant with the same name as was used previously, constitute a transfer of a business within the meaning of Articles 19 and 29 of Directive 2006/112/EC? (1) |
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2. |
In the event that Question 1 is answered in the negative, is the transaction described above a supply of services that may be regarded as the letting of immovable property within the meaning of Article 135(1)(l) of [Directive 2006/112/EC], or a supply of complex services that may not be regarded as the letting of immovable property and that is taxable by operation of the law? |