This document is an excerpt from the EUR-Lex website
Document 62013CN0312
Case C-312/13: Request for a preliminary ruling from the Curtea de Apel Alba Iulia (Romania) lodged on 7 June 2013 — Claudiu Roșu v Direcția Generală a Finanțelor Publice a Județului Sibiu — Activitatea de Inspecție Fiscală
Case C-312/13: Request for a preliminary ruling from the Curtea de Apel Alba Iulia (Romania) lodged on 7 June 2013 — Claudiu Roșu v Direcția Generală a Finanțelor Publice a Județului Sibiu — Activitatea de Inspecție Fiscală
Case C-312/13: Request for a preliminary ruling from the Curtea de Apel Alba Iulia (Romania) lodged on 7 June 2013 — Claudiu Roșu v Direcția Generală a Finanțelor Publice a Județului Sibiu — Activitatea de Inspecție Fiscală
IO C 226, 3.8.2013, 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)
IO C 226, 3.8.2013, p. 3–3
(HR)
- Date of document:
- 07/06/2013
- Date lodged:
- 07/06/2013
- Author:
- An Chúirt Bhreithiúnais
- Form:
- Faisnéis bhreithiúnach
- Authentic language:
- Rómáinis
- Type of procedure:
- Tarchur le haghaidh réamhrialú
- Link
- Select all documents mentioning this document
- Case affecting:
-
- request for interpretation 32006L0112 airteagal 73
- request for interpretation 32006L0112 airteagal 78
- Link
- EUROVOC descriptor:
|
3.8.2013 |
EN |
Official Journal of the European Union |
C 226/7 |
Request for a preliminary ruling from the Curtea de Apel Alba Iulia (Romania) lodged on 7 June 2013 — Claudiu Roșu v Direcția Generală a Finanțelor Publice a Județului Sibiu — Activitatea de Inspecție Fiscală
(Case C-312/13)
(2013/C 226/11)
Language of the case: Romanian
Referring court
Curtea de Apel Alba Iulia
Parties to the main proceedings
Applicant: Claudiu Roșu
Defendant: Direcția Generală a Finanțelor Publice a Județului Sibiu — Activitatea de Inspecție Fiscală
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).
