This document is an excerpt from the EUR-Lex website
Document 62020CB0081
Case C-81/20: Order of the Court (Seventh Chamber) of 22 June 2021 (request for a preliminary ruling from the Tribunalul Bucureşti — Romania) — SC Mitliv Exim SRL v Agenţia Naţională de Administrare Fiscală, Direcţia Generală de Administrare a Marilor Contribuabili (Reference for a preliminary ruling — Article 53(2) and Article 99 of the Rules of Procedure of the Court of Justice — Value added tax (VAT) — Directive 2006/112/EC — Fundamental rights — Principle of ne bis in idem — Both criminal and administrative penalties — Not applicable — Ancillary tax liabilities — Interest on a sum paid by the taxpayer in the context of criminal proceedings)
Case C-81/20: Order of the Court (Seventh Chamber) of 22 June 2021 (request for a preliminary ruling from the Tribunalul Bucureşti — Romania) — SC Mitliv Exim SRL v Agenţia Naţională de Administrare Fiscală, Direcţia Generală de Administrare a Marilor Contribuabili (Reference for a preliminary ruling — Article 53(2) and Article 99 of the Rules of Procedure of the Court of Justice — Value added tax (VAT) — Directive 2006/112/EC — Fundamental rights — Principle of ne bis in idem — Both criminal and administrative penalties — Not applicable — Ancillary tax liabilities — Interest on a sum paid by the taxpayer in the context of criminal proceedings)
Case C-81/20: Order of the Court (Seventh Chamber) of 22 June 2021 (request for a preliminary ruling from the Tribunalul Bucureşti — Romania) — SC Mitliv Exim SRL v Agenţia Naţională de Administrare Fiscală, Direcţia Generală de Administrare a Marilor Contribuabili (Reference for a preliminary ruling — Article 53(2) and Article 99 of the Rules of Procedure of the Court of Justice — Value added tax (VAT) — Directive 2006/112/EC — Fundamental rights — Principle of ne bis in idem — Both criminal and administrative penalties — Not applicable — Ancillary tax liabilities — Interest on a sum paid by the taxpayer in the context of criminal proceedings)
OJ C 382, 20.9.2021, p. 5–5
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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20.9.2021 |
EN |
Official Journal of the European Union |
C 382/5 |
Order of the Court (Seventh Chamber) of 22 June 2021 (request for a preliminary ruling from the Tribunalul Bucureşti — Romania) — SC Mitliv Exim SRL v Agenţia Naţională de Administrare Fiscală, Direcţia Generală de Administrare a Marilor Contribuabili
(Case C-81/20) (1)
(Reference for a preliminary ruling - Article 53(2) and Article 99 of the Rules of Procedure of the Court of Justice - Value added tax (VAT) - Directive 2006/112/EC - Fundamental rights - Principle of ne bis in idem - Both criminal and administrative penalties - Not applicable - Ancillary tax liabilities - Interest on a sum paid by the taxpayer in the context of criminal proceedings)
(2021/C 382/05)
Language of the case: Romanian
Referring court
Tribunalul Bucureşti
Parties to the main proceedings
Applicant: SC Mitliv Exim SRL
Defendants: Agenţia Naţională de Administrare Fiscală, Direcţia Generală de Administrare a Marilor Contribuabili
Operative part of the order
Articles 2 and 63 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that, where taxable transactions have taken place and the related value added tax is chargeable, a payment made, even provisionally, seeking to honour the corresponding tax claim cannot be regarded as unfair and cannot generate interest to the benefit of the taxpayer who made that payment.