# C_2019288EN.01003102.xml

| 26.8.2019 | EN | Official Journal of the European Union | C 288/31 |
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26.8.2019

EN

Official Journal of the European Union

C 288/31

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Request for a preliminary ruling from the Tribunalul Cluj (Romania) lodged on 3 June 2019 — SC C. F. SRL v A. J. F. P. M., D. G. R. F. P. C.

(Case C-430/19)

(2019/C 288/39)

Language of the case: Romanian

Referring court

Tribunalul Cluj

Parties to the main proceedings

Applicant: SC C. F. SRL

Defendants: A. J. F. P. M., D. G. R. F. P. C.

Questions referred

| 1. | In light of the principle of respect for the rights of the defence, as outlined to date in the case-law of the Court of Justice (Solvay, Sopropé ‒ Organizações de Calçado Lda and Ispas), may or must an administrative fiscal document issued to an individual be declared null and void if that individual has not been allowed access to the information on the basis of which that document was issued, notwithstanding the fact that reference is made in that document to certain information on the administrative file? |
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1.

In light of the principle of respect for the rights of the defence, as outlined to date in the case-law of the Court of Justice (Solvay, Sopropé ‒ Organizações de Calçado Lda and Ispas), may or must an administrative fiscal document issued to an individual be declared null and void if that individual has not been allowed access to the information on the basis of which that document was issued, notwithstanding the fact that reference is made in that document to certain information on the administrative file?

| 2. | Do the principles of neutrality, proportionality and equivalence preclude the exercise of the right to deduct VAT and corporation tax in the case of a company the conduct of which with regard to fiscal matters is beyond reproach and which has been denied the right to deduct corporation tax on account of the fiscal conduct of its suppliers, which is alleged to be improper on the basis of factors such as a lack of human resources or a lack of means of transport, in the case where, in addition, the tax authority has adduced no evidence of any activity that suggests fiscal and/or criminal liability on the part of those suppliers? |
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2.

Do the principles of neutrality, proportionality and equivalence preclude the exercise of the right to deduct VAT and corporation tax in the case of a company the conduct of which with regard to fiscal matters is beyond reproach and which has been denied the right to deduct corporation tax on account of the fiscal conduct of its suppliers, which is alleged to be improper on the basis of factors such as a lack of human resources or a lack of means of transport, in the case where, in addition, the tax authority has adduced no evidence of any activity that suggests fiscal and/or criminal liability on the part of those suppliers?

| 3. | Is a national practice inconsistent with EU law if, pursuant to that practice, the right to deduct VAT and corporation tax is subject to the possession of other supporting documents in addition to the tax invoice, such as estimates of expenditure or reports on the progress of works, even though such additional supporting documents have not been clearly and precisely defined in the national tax legislation? |
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3.

Is a national practice inconsistent with EU law if, pursuant to that practice, the right to deduct VAT and corporation tax is subject to the possession of other supporting documents in addition to the tax invoice, such as estimates of expenditure or reports on the progress of works, even though such additional supporting documents have not been clearly and precisely defined in the national tax legislation?

| 4. | In light of the judgment in WebMindLicenses, can the situation in which a taxable person purchases goods and services from a taxable person which benefits from a different tax regime from that of the taxable person in question constitute tax evasion? |
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4.

In light of the judgment in WebMindLicenses, can the situation in which a taxable person purchases goods and services from a taxable person which benefits from a different tax regime from that of the taxable person in question constitute tax evasion?

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