# C_2012126EN.01000601.xml

| 28.4.2012 | EN | Official Journal of the European Union | C 126/6 |
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28.4.2012

EN

Official Journal of the European Union

C 126/6

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Reference for a preliminary ruling from the Curtea de Apel Alba Iulia (Romania) lodged on 14 February 2012 — SC Mora IPR SRL v Direcția Generală a Finanțelor Publice Sibiu, Directia Județeană pentru Accize și Operațiuni Vamali Sibiu

(Case C-79/12)

2012/C 126/11

Language of the case: Romanian

Referring court

Referring court

Curtea de Apel Alba Iulia

Parties to the main proceedings

Parties to the main proceedings

Applicant: SC Mora IPR SRL

Applicant:

Defendants: Direcția Generală a Finanțelor Publice Sibiu, Directia Județeană pentru Accize și Operațiuni Vamali Sibiu

Defendants:

Questions referred

Questions referred

| 1. | Is Article 211 of Directive 2006/112/EC (1) to be interpreted as precluding the introduction of a condition (such as the requirement that a deferred payment certificate be obtained, within a specific period, on the conditions established by order of the Minister for the Economy and Finance) additional to the condition relating to the entries in the VAT return to be made by taxable persons who are authorised not to pay to the customs authorities VAT on importation? |
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1.

Is Article 211 of Directive 2006/112/EC (1) to be interpreted as precluding the introduction of a condition (such as the requirement that a deferred payment certificate be obtained, within a specific period, on the conditions established by order of the Minister for the Economy and Finance) additional to the condition relating to the entries in the VAT return to be made by taxable persons who are authorised not to pay to the customs authorities VAT on importation?

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| 2. | Are Articles 26(2), 28, 30 and 107(1) of the Treaty on the Functioning of the European Union to be interpreted as precluding repeated legislative intervention such as that provided for in paragraphs 1 and 2 of Decree-Law No 22 of 28 March 2007 or in paragraph 69 of Decree-Law No 106 of 4 October 2007, by which Article 157(4) of the Fiscal Code was amended to the effect that only some taxable persons for VAT purposes (who have imported, or who are thought to have imported, goods after 15 April 2007 and who have obtained a deferred payment certificate) from among those in identical situations (inasmuch as they hold goods imported temporarily during the period preceding accession) are allowed not to pay VAT at customs? |
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2.

Are Articles 26(2), 28, 30 and 107(1) of the Treaty on the Functioning of the European Union to be interpreted as precluding repeated legislative intervention such as that provided for in paragraphs 1 and 2 of Decree-Law No 22 of 28 March 2007 or in paragraph 69 of Decree-Law No 106 of 4 October 2007, by which Article 157(4) of the Fiscal Code was amended to the effect that only some taxable persons for VAT purposes (who have imported, or who are thought to have imported, goods after 15 April 2007 and who have obtained a deferred payment certificate) from among those in identical situations (inasmuch as they hold goods imported temporarily during the period preceding accession) are allowed not to pay VAT at customs?

repeated legislative intervention

some taxable persons for VAT purposes

identical situations

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

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