Joined Cases C‑249/12 and C‑250/12

Corina-Hrisi Tulică

v

Agenţia Naţională de Administrare Fiscală — Direcţia Generală de Soluţionare a Contestaţiilor

and

Călin Ion Plavoşin

v

Direcţia Generală a Finanţelor Publice Timiş — Serviciul Soluţionare Contestaţii

and

Activitatea de Inspecţie Fiscală — Serviciul de Inspecţie Fiscală Timiş

(Requests for a preliminary ruling from the Înalta Curte de Casaţie şi Justiţie)

‛Taxation — VAT — Directive 2006/112/EC — Articles 73 and 78 — Immovable property transactions carried out by natural persons — Classification of those transactions as taxable — Determination of the VAT owing when the parties have made no provision for it at the time of conclusion of the contract — Question as to whether or not the vendor may recover the VAT from the purchaser — Consequences’

Summary — Judgment of the Court (Third Chamber), 7 November 2013

Harmonisation of fiscal legislation — Common system of value added tax — Taxable amount — Supply of goods or services — Determination of the taxable amount in the case of a contract concluded for an amount not including the value added tax — Possibility for the taxable person to recover from the other contracting party the tax claimed by the tax authorities — Effect (Council Directive 2006/112, Arts 73 and 78) Harmonisation of fiscal legislation — Common system of value added tax — Objectives and scheme — Prevention of potential fraud, tax evasion and abuses — Observance of the principle of proportionality (Council Directive 2006/112)

Directive 2006/112 on the common system of value added tax, in particular Articles 73 and 78 thereof, must be interpreted as meaning that, when the price of a good has been established by the parties without any reference to value added tax and the supplier of that good is the taxable person for the value added tax owing on the taxed transaction, in a case where the supplier is not able to recover from the purchaser the value added tax claimed by the tax authorities, the price agreed must be regarded as already including the value added tax. The situation is otherwise when the supplier has the possibility under national law of adding to the agreed price a supplement equal to the tax applicable to the transaction and recovering it from the purchaser of the good. (see paras 37, 43, operative part) See the text of the decision. (see paras 41, 42)

Joined Cases C‑249/12 and C‑250/12

Corina-Hrisi Tulică

v

Agenţia Naţională de Administrare Fiscală — Direcţia Generală de Soluţionare a Contestaţiilor

and

Călin Ion Plavoşin

v

Direcţia Generală a Finanţelor Publice Timiş — Serviciul Soluţionare Contestaţii

and

Activitatea de Inspecţie Fiscală — Serviciul de Inspecţie Fiscală Timiş

(Requests for a preliminary ruling from the Înalta Curte de Casaţie şi Justiţie)

‛Taxation — VAT — Directive 2006/112/EC — Articles 73 and 78 — Immovable property transactions carried out by natural persons — Classification of those transactions as taxable — Determination of the VAT owing when the parties have made no provision for it at the time of conclusion of the contract — Question as to whether or not the vendor may recover the VAT from the purchaser — Consequences’

Summary — Judgment of the Court (Third Chamber), 7 November 2013

Harmonisation of fiscal legislation — Common system of value added tax — Taxable amount — Supply of goods or services — Determination of the taxable amount in the case of a contract concluded for an amount not including the value added tax — Possibility for the taxable person to recover from the other contracting party the tax claimed by the tax authorities — Effect (Council Directive 2006/112, Arts 73 and 78) Harmonisation of fiscal legislation — Common system of value added tax — Objectives and scheme — Prevention of potential fraud, tax evasion and abuses — Observance of the principle of proportionality (Council Directive 2006/112)