# C_2012295EN.01001802.xml

| 29.9.2012 | EN | Official Journal of the European Union | C 295/18 |
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29.9.2012

EN

Official Journal of the European Union

C 295/18

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Reference for a preliminary ruling from the Curtea de Apel București (Romania) of 5 July 2012 — E.On Energy Trading SE v Agenția Națională de Administrare Fiscală, Direcția Generală a Finanțelor Publice a Municipiului București — Serviciul de administrare a contribuabililor nerezidenți

(Case C-323/12)

2012/C 295/31

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 Energy Trading SE

Applicant:

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

Defendants:

Questions referred

Questions referred

| 1. | May a taxable person having its principal place of business in a Member State of the European Union other than Romania, and that has identified for VAT purposes a tax representative in Romania, on the basis of the provisions of domestic law in force before Romania acceded to the European Union, be regarded as a ‘taxable person not established in the territory of the country’, within the meaning of Article 1 of Eighth Council Directive 79/1072/EEC (1) 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? |
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1.

May a taxable person having its principal place of business in a Member State of the European Union other than Romania, and that has identified for VAT purposes a tax representative in Romania, on the basis of the provisions of domestic law in force before Romania acceded to the European Union, be regarded as a ‘taxable person not established in the territory of the country’, within the meaning of Article 1 of Eighth Council Directive 79/1072/EEC (1) 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?

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| 2. | Does the requirement, laid down in Article 1472(1)(a) of Law No 571/2003 on the Tax Code and transposing the provisions of the Directive, that the legal person should not be identified for VAT purposes, represent a further condition in addition to those expressly provided for in Articles 3 and 4 [of the Eighth Directive] and, if so, is a further condition of this kind permitted, having regard to Article 6 of the Directive? |
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2.

Does the requirement, laid down in Article 1472(1)(a) of Law No 571/2003 on the Tax Code and transposing the provisions of the Directive, that the legal person should not be identified for VAT purposes, represent a further condition in addition to those expressly provided for in Articles 3 and 4 [of the Eighth Directive] and, if so, is a further condition of this kind permitted, having regard to Article 6 of the Directive?

| 3. | Can Articles 3 and 4 [of the Eighth Directive] have direct effect, or does satisfaction of the conditions explicitly regulated by those provisions rather confer on the legal person not established in the territory of Romania, in accordance with Article 1, the right to refund of VAT, regardless of the form they are given in the national legislation? |
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3.

Can Articles 3 and 4 [of the Eighth Directive] have direct effect, or does satisfaction of the conditions explicitly regulated by those provisions rather confer on the legal person not established in the territory of Romania, in accordance with Article 1, the right to refund of VAT, regardless of the form they are given in the national legislation?

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(1)  OJ L 331, p. 11, Special Edition, 09/vol. 1, p.34.

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