# C_2014093EN.01000702.xml

| 29.3.2014 | EN | Official Journal of the European Union | C 93/7 |
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29.3.2014

EN

Official Journal of the European Union

C 93/7

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Judgment of the Court (Tenth Chamber) of 6 February 2014 (request for a preliminary ruling from the Curtea de Apel București (Romania)) — E. ON Global Commodities SE, formerly E.ON Energy Trading SE v Agenția Națională de Administrare Fiscală — Direcția Generală de Soluționare a Contestațiilor, Direcția Generală a Finanțelor Publice a Municipiului București — Serviciul de administrare a contribuabililor nerezidenți

(Case C-323/12) (1)

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(Directive 79/1072/EEC - Common system of value added tax - Taxable persons residing in another Member State - Rules for refund of VAT - Taxable persons designating a tax representative in accordance with provisions of national law preceding accession to the European Union - Precluded - Meaning of ‘taxable person not established in the territory of the country’ - Condition of not being established - Condition of no supply of goods or services - Supplies of electricity to taxable dealers - Directive 2006/112/EC - Article 171)

2014/C 93/11

Language of the case: Romanian

Referring court

Referring court

Curtea de Apel București

Parties to the main proceedings

Parties to the main proceedings

Applicant: E. ON Global Commodities SE, formerly E.ON Energy Trading SE

Applicant:

Defendants: Agenția Națională de Administrare Fiscală — Direcția Generală de Soluționare a Contestațiilor, Direcția Generală a Finanțelor Publice a Municipiului București — Serviciul de administrare a contribuabililor nerezidenți

Defendants:

Re:

Re:

Request for a preliminary ruling — Curtea de Apel București — Interpretation of Articles 1, 3, 4 and 6 of Eighth Council Directive 79/1072/EEC of 6 December 1979 on the harmonisation of the laws of the Member States relating to turnover taxes — Arrangements for the refund of value added tax to taxable persons not established in the territory of the country (OJ 1979 L 331, p. 11) — Refund of the VAT in one Member State to taxable persons established in another Member State and having, in the first State, appointed a tax representative in accordance with the provisions of national law applicable before that State acceded to the European Union — Condition that the taxable person should not be registered in the Member State of refund — Concept of a condition in addition to those laid down in Articles 3 and 4 of Directive 79/1072/EEC — Whether compatible with Article 6 of that directive — Direct effect of Articles 3 and 4 of Directive 79/1072/EEC.

Operative part of the judgment

Operative part of the judgment

The provisions of the Eighth Council Directive 79/1072/EEC of 6 December 1979 on the harmonisation of the laws of the Member States relating to turnover taxes — Arrangements for the refund of value added tax to taxable persons not established in the territory of the country, read together with Articles 38, 171 and 195 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, as amended by Council Directive 2007/75/EC of 20 December 2007, must be interpreted as meaning that a taxable person established in one Member State and who has made supplies of electricity to taxable dealers established in another Member State has the right to rely on the Eighth Directive 79/1072 in the latter State in order to obtain a refund of input value added tax. That right is not precluded merely by the designation of a tax representative who is identified for value added tax purposes in the latter State.

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(1)  OJ C 295, 29.9.2012.

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