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Document 62019CN0424

    Kawża C-424/19: Talba għal deċiżjoni preliminari mressqa mill-Curtea de Apel București (ir-Rumanija) fid-29 ta’ Mejju 2019 — Cabinet de avocat UR vs Administrația Sector 3 a Finanțelor Publice prin Direcția Generală Regională a Finanțelor Publice București et

    ĠU C 288, 26.8.2019, p. 29–30 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

    Date of document:
    29/05/2019
    Date lodged:
    29/05/2019
    Author:
    Il-Qorti tal-Ġustizzja
    Form:
    Informazzjoni ġudizzjarja
    Authentic language:
    Rumen
    Type of procedure:
    Rikors għal deċiżjoni preliminari
    Link
    Select all documents mentioning this document
    Case affecting:
    • Submits a preliminary question about 32006L0112 artikolu 9 paragrafu 1
    Link

    26.8.2019   

    MT

    Il-Ġurnal Uffiċjali tal-Unjoni Ewropea

    C 288/29

    Talba għal deċiżjoni preliminari mressqa mill-Curtea de Apel București (ir-Rumanija) fid-29 ta’ Mejju 2019 — Cabinet de avocat UR vs Administrația Sector 3 a Finanțelor Publice prin Direcția Generală Regională a Finanțelor Publice București et

    (Kawża C-424/19)

    (2019/C 288/36)

    Lingwa tal-kawża: ir-Rumen

    Qorti tar-rinviju

    Curtea de Apel București

    Partijiet fil-kawża prinċipali

    Rikorrent: Cabinet de avocat UR

    Konvenuti: Administrația Sector 3 a Finanțelor Publice prin Direcția Generală Regională a Finanțelor Publice București, Administrația Sector 3 a Finanțelor Publice, MJ, NK

    Domandi preliminari

    1)

    Il-kamp ta’ applikazzjoni tal-kunċett ta’ “persuna taxxabbli” fis-sens tal-Artikolu 9(1) tad-Direttiva tal-Kunsill 2006/112/KE tat-28 ta’ Novembru 2006 dwar is-sistema komuni ta’ taxxa fuq il-valur miżjud (1) jinkludi wkoll il-persuni li jeżerċitaw il-professjoni ta’ avukat?

    2)

    Il-prinċipju ta’ supremazija tad-dritt tal-Unjoni jippermetti li jkun hemm derogi, fil-kuntest ta’ proċedura sussegwenti, mill-awtorità ta’ res judicata li minnha tgawdi deċiżjoni ġudizzjarja definittiva li permezz tagħha ġie stabbilit essenzjalment li, konformement mal-applikazzjoni u mal-interpretazzjoni tad-dritt nazzjonali dwar il-VAT, avukat ma jikkunsinnax oġġetti, ma jwettaqx attività ekonomika u ma jikkonkludix kuntratti ta’ provvista ta’ servizzi, iżda kuntratti ta’ assistenza ġuridika?

    (1)  ĠU 2006, L 347, p. 1, rettifika fil-ĠU 2007, L 335, p. 60.

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