# C_2017144EN.01002701.xml

| 8.5.2017 | EN | Official Journal of the European Union | C 144/27 |
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8.5.2017

EN

Official Journal of the European Union

C 144/27

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Request for a preliminary ruling from the Curtea de Apel București (Romania) lodged on 8 February 2017 — Gamesa Wind România S.R.L. v Agenția Națională de Administrare Fiscală — Direcția Generală de Soluționare a Contestațiilor, Agenția Națională de Administrare Fiscală — Direcția Generală de Administrare a Marilor Contribuabili

(Case C-69/17)

(2017/C 144/35)

Language of the case: Romanian

Referring court

Referring court

Curtea de Apel București

Parties to the main proceedings

Parties to the main proceedings

Applicant: Gamesa Wind România S.R.L.

Applicant:

Defendants: Agenția Națională de Administrare Fiscală — Direcția Generală de Soluționare a Contestațiilor, Agenția Națională de Administrare Fiscală — Direcția Generală de Administrare a Marilor Contribuabili

Defendants:

Questions referred

Questions referred

| 1. | Does Council VAT Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1) (in particular, Articles 213, 214 and 273) preclude, in circumstances such as those of the main proceedings, national legislation or a tax practice under which a taxpayer does not have the right to deduct VAT claimed in several returns after the reactivation of the taxpayer’s VAT identification number, on the basis that the VAT in question relates to purchases made during a period in which the taxpayer’s VAT identification number was inoperative? |
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1.

Does Council VAT Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1) (in particular, Articles 213, 214 and 273) preclude, in circumstances such as those of the main proceedings, national legislation or a tax practice under which a taxpayer does not have the right to deduct VAT claimed in several returns after the reactivation of the taxpayer’s VAT identification number, on the basis that the VAT in question relates to purchases made during a period in which the taxpayer’s VAT identification number was inoperative?

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| 2. | Does Council VAT Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (in particular, Articles 213, 214 and 273) preclude, in circumstances such as those of the main proceedings, national legislation or a tax practice under which a taxpayer does not have the right to deduct VAT claimed in several returns after the reactivation of the taxpayer’s VAT identification number, on the basis that, although the VAT in question relates to invoices issued after the reactivation of the taxpayer’s VAT identification number, it concerns purchases made during a period in which the VAT identification number was inoperative? |
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2.

Does Council VAT Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (in particular, Articles 213, 214 and 273) preclude, in circumstances such as those of the main proceedings, national legislation or a tax practice under which a taxpayer does not have the right to deduct VAT claimed in several returns after the reactivation of the taxpayer’s VAT identification number, on the basis that, although the VAT in question relates to invoices issued after the reactivation of the taxpayer’s VAT identification number, it concerns purchases made during a period in which the VAT identification number was inoperative?

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(1)  OJ 2006 L 347, p. 1.

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