This document is an excerpt from the EUR-Lex website
Document 62013CN0444
Case C-444/13: Request for a preliminary ruling from the Tribunalul Brașov (Romania) lodged on 7 August 2013 — Imre Solyom, Luiza Solyom v Direcția Generală a Finanțelor Publice a Județului Brașov
Case C-444/13: Request for a preliminary ruling from the Tribunalul Brașov (Romania) lodged on 7 August 2013 — Imre Solyom, Luiza Solyom v Direcția Generală a Finanțelor Publice a Județului Brașov
Case C-444/13: Request for a preliminary ruling from the Tribunalul Brașov (Romania) lodged on 7 August 2013 — Imre Solyom, Luiza Solyom v Direcția Generală a Finanțelor Publice a Județului Brașov
OJ C 325, 9.11.2013, p. 14–14
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
OJ C 325, 9.11.2013, p. 13–13
(HR)
|
9.11.2013 |
EN |
Official Journal of the European Union |
C 325/14 |
Request for a preliminary ruling from the Tribunalul Brașov (Romania) lodged on 7 August 2013 — Imre Solyom, Luiza Solyom v Direcția Generală a Finanțelor Publice a Județului Brașov
(Case C-444/13)
2013/C 325/24
Language of the case: Romanian
Referring court
Tribunalul Brașov
Parties to the main proceedings
Applicants: Imre Solyom, Luiza Solyom
Defendant: Direcția Generală a Finanțelor Publice a Județului Brașov
Question referred
Where the parties agree a firm and final price in a sales contract and subsequently the tax authorities consider the transaction to be taxable as a result of the reclassification of the vendor as a taxable person, must Articles 73 and 78 of Council Directive 2006/112/EC (1) be interpreted as meaning that the price is deemed to include the appropriate value added tax or that value added tax is to be added to that price? In other words, what is the taxable amount for such a transaction?
(1) Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).