Joined Cases C-249/12 and C-250/12: Judgment of the Court (Third Chamber) of 7 November 2013 (requests for a preliminary ruling from the Înalta Curte de Casație și Justiție — Romania) — Corina-Hrisi Tulică v Agenția Națională de Administrare Fiscală — Direcția Generală de Soluționare a Contestațiilor (C-249/12), Călin Ion Plavoșin v Direcția Generală a Finanțelor Publice Timiș — Serviciul Soluționare Contestații, Activitatea de Inspecție Fiscală — Serviciul de Inspecție Fiscală Timiș (C-250/12) (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)
Date: 2013-11-07
Institutions: Court of Justice
Subjects: VAT, basis of tax assessment, financial transaction, real property, tax system








C_2014009EN.01001001.xml










11.1.2014   


EN


Official Journal of the European Union


C 9/10





Judgment of the Court (Third Chamber) of 7 November 2013 (requests for a preliminary ruling from the Înalta Curte de Casație și Justiție — Romania) — Corina-Hrisi Tulică v Agenția Națională de Administrare Fiscală — Direcția Generală de Soluționare a Contestațiilor (C-249/12), Călin Ion Plavoșin v Direcția Generală a Finanțelor Publice Timiș — Serviciul Soluționare Contestații, Activitatea de Inspecție Fiscală — Serviciul de Inspecție Fiscală Timiș (C-250/12)
(Joined Cases C-249/12 and C-250/12) (1)

(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)
2014/C 9/14
Language of the case: Romanian

Referring court

Înalta Curte de Casație și Justiție

Parties to the main proceedings


Applicants: Corina-Hrisi Tulică (C-249/12), Călin Ion Plavoșin (C-250/12)

Defendants: Agenția Națională de Administrare Fiscală — Direcția Generală de Soluționare a Contestațiilor (C-249/12), Direcția Generală a Finanțelor Publice Timiș — Serviciul Soluționare Contestații, Activitatea de Inspecție Fiscală — Serviciul de Inspecție Fiscală Timiș (C-250/12)

Re:

Requests for a preliminary ruling — Înalta Curte de Casație și Justiție — Interpretation of Articles 73 and 78 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) — Taxable amount — Immovable-property transactions carried out by natural persons not subject to VAT — Reclassification, by the national authorities, of those transactions as taxable transactions — Determination of the taxable amount, in the absence of any reference to VAT at the time when the contract was entered into — Deduction of the amount of VAT from the contract price or addition of that amount to the overall price paid by the purchaser

Operative part of the judgment

Council Directive 2006/112/EC of 28 November 2006 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.


(1)  OJ C 243, 11.8.2012.