Access to European Union law
<a href="https://eur-lex.europa.eu/content/help/eurlex-content/experimental-features.html" target="_blank">More about the experimental features corner</a>
Choose the experimental features you want to try
EUR-Lex
Access to European Union law

This document is an excerpt from the EUR-Lex website

You are here
Use quotation marks to search for an "exact phrase". Append an asterisk (*) to a search term to find variations of it (transp*, 32019R*). Use a question mark (?) instead of a single character in your search term to find variations of it (ca?e finds case, cane, care).
Search tips
Need more search options? Use the Advanced search

Document 62012CN0424

    Case C-424/12: Reference for a preliminary ruling from the Curtea de Apel Oradea (Romania) lodged on 18 September 2012 — SC Fatorie SRL v Direcția Generală a Finanțelor Publice Bihor

    OJ C 379, 8.12.2012, p. 15–15 (BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

    8.12.2012   

    EN

    Official Journal of the European Union

    C 379/15

    Reference for a preliminary ruling from the Curtea de Apel Oradea (Romania) lodged on 18 September 2012 — SC Fatorie SRL v Direcția Generală a Finanțelor Publice Bihor

    (Case C-424/12)

    2012/C 379/25

    Language of the case: Romanian

    Referring court

    Curtea de Apel Oradea

    Parties to the main proceedings

    Applicant: SC Fatorie SRL

    Defendant: Direcția Generală a Finanțelor Publice Bihor

    Questions referred

    1.

    Do the provisions of Directive 2006/112/EC (1) allow the penalty of loss of the right to deduct to be applied to a taxable person, when:

    (i)

    the invoice produced by the taxable person for the purpose of exercising his right to deduct was incorrectly drawn up by a third party, failing to apply the simplification measures;

    (ii)

    the taxable person has paid the VAT indicated in the invoice?

    2.

    Does the European law principle of legal certainty militate against the administrative practice of the Romanian tax authorities that have:

    (i)

    first, by irrevocable administrative decision, acknowledged the right to deduct VAT;

    (ii)

    then reversed that decision, and made the taxable person liable to pay into the State budget the VAT for which the right to deduct was originally exercised, and to pay interest and default interest?

    3.

    Does the principle of the fiscal neutrality of VAT permit a taxable person to be deprived of the right to deduct VAT, in circumstances in which:

    (i)

    the taxable person has paid the VAT incorrectly indicated in the invoice by a third party;

    (ii)

    the tax authorities have taken no active steps to request the third party to put right the incorrectly worded invoice;

    (iii)

    at present, as a result of the third party’s insolvency, it is impossible for the invoice to be corrected?

    (1)  Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).

    Top