62021CJ0146_SUM
Case C‑146/21
Direcția Generală Regională a Finanțelor Publice București – Administrația Sector 1 a Finanțelor Publice
v
VBandDirecția Generalā Regionalā a Finanțelor Publice București – Serviciul Soluționare Contestații 1
(Request for a preliminary ruling from the Curtea de Apel Bucureşti)
Judgment of the Court (Seventh Chamber) of 30 June 2022
(Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Implementing Decisions 2010/583/EU and 2013/676/EU authorising Romania to derogate from Article 193 of that directive – Reverse charge mechanism – Supplies of wood products – National legislation imposing a condition of registration for VAT purposes for the application of that mechanism – Principle of fiscal neutrality)
Harmonisation of fiscal legislation – Common system of value added tax – Obligations of persons liable for the tax – Obligations deemed necessary to ensure the correct collection of VAT and to prevent evasion – Principle of fiscal neutrality
(Council Directive 2006/112)
(see paragraph 51, operative part)
See the text of the decision.