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Document 62012CN0249

Case C-249/12: Reference for a preliminary ruling from the Înalta Curte de Casație și Justiție (Romania), lodged on 22 May 2012 — Corina-Hrisi Tulică v Agenția Națională de Administrare Fiscală — Direcția Generală de Soluționare a Contestațiilor

OJ C 243, 11.8.2012, p. 7–7 (BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

11.8.2012   

EN

Official Journal of the European Union

C 243/7

Reference for a preliminary ruling from the Înalta Curte de Casație și Justiție (Romania), lodged on 22 May 2012 — Corina-Hrisi Tulică v Agenția Națională de Administrare Fiscală — Direcția Generală de Soluționare a Contestațiilor

(Case C-249/12)

2012/C 243/11

Language of the case: Romanian

Referring court

Înalta Curte de Casație și Justiție

Parties to the main proceedings

Applicant: Corina-Hrisi Tulică

Defendant: Agenția Națională de Administrare Fiscală — Direcția Generală de Soluționare a Contestațiilor

Question referred

If a vendor has been reclassified as a taxable person for VAT purposes and the consideration for (price of) the supply of the immovable property has been determined by the parties, without any reference to VAT, must Articles 73 and 78 of Council Directive 2006/112/EC (1) be interpreted as meaning that the taxable amount is:

(a)

the consideration for (price of) the supply of the property determined by the parties, less the rate of VAT, or

(b)

the consideration for (price of) the supply of the property agreed by the parties?

(1)  Council Directive of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).

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