Request for a preliminary ruling from the Curtea de Apel București (Romania) lodged on 11 February 2019 — Krakvet sp. z o.o. sp.k. v Direcția Generală Regională a Finanțelor Publice București, Administrația Fiscală pentru Contribuabili Nerezidenți

(Case C-108/19)

(2019/C 172/13)

Language of the case: Romanian

Referring court

Curtea de Apel București

Parties to the main proceedings

Appellant: Krakvet sp. z o.o. sp.k.

Respondents: Direcția Generală Regională a Finanțelor Publice București, Administrația Fiscală pentru Contribuabili Nerezidenți

Question referred

In the context of the sale of goods through an online retail outlet, is Article 33 of Directive 2006/112 (1) to be interpreted as not applying in the situation where the customer directly enters into a contract with the carrier for the transport of the goods from the Member State of the supplier to his own Member State, in accordance with the dispatching options offered by the supplier, and the goods are not transported on behalf of the supplier?

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