Request for a preliminary ruling from the Curtea de Apel Suceava (Romania) lodged on 23 April 2020 — BE, DT v Administrația Județeană a Finanțelor Publice Suceava, Direcția Generală Regională a Finanțelor Publice Iași, Accer Ipurl Suceva — lichidator judiciar al BE, EP

(Case C-182/20)

(2020/C 297/29)

Language of the case: Romanian

Referring court

Curtea de Apel Suceava

Parties to the main proceedings

Applicants: BE, DT

Defendants: Administrația Județeană a Finanțelor Publice Suceava, Direcția Generală Regională a Finanțelor Publice Iași, Accer Ipurl Suceva — lichidator judiciar al BE, EP

Question referred

Do Directive 2006/112/EC (1) and the principles of fiscal neutrality, the right to deduct VAT and fiscal certainty preclude, in circumstances such as those in the main proceedings, national legislation which requires, once insolvency proceedings in respect of an economic operator have been initiated, automatically and without further checks, adjustment of VAT, by refusing to allow the economic operator to deduct VAT on taxable transactions that occurred prior to the declaration of insolvency and ordering the operator to pay the deductible VAT? Does the principle of proportionality preclude, in circumstances such as those in the main proceedings, such provisions of national law, given the economic consequences for the economic operator and the definitive nature of such an adjustment?

(1)  Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1, Special edition in Romanian: Chapter 09 Volume 003 P. 7).