Judgment — ECLI:EU:C:2013:98
Date: 2013-02-21
Language of the case: Romanian
Court formation: Eighth Chamber
Subject matter: Taxation;Internal market - Principles;Value added tax
Procedure: Reference for a preliminary ruling;Reference for a preliminary ruling - inadmissible
Origin: Romania

Reference for a preliminary ruling from the Curtea de Apel Alba Iulia (Romania) lodged on 14 February 2012 - SC Mora IPR SRL v Direcţia Generală a Finanţelor Publice Sibiu, Directia Judeţeană pentru Accize şi Operaţiuni Vamali Sibiu (Case C-79/12) Language of the case: Romanian Referring court Curtea de Apel Alba Iulia Parties to the main proceedings Applicant: SC Mora IPR SRL Defendants: Direcţia Generală a Finanţelor Publice Sibiu, Directia Judeţeană pentru Accize şi Operaţiuni Vamali Sibiu Questions referred Is Article 211 of Directive 2006/112/EC  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? 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? ____________ 1 - Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).