CELEX: 62019CN0424
Language: en
Date: 2019-05-29 00:00:00
Title: Case C-424/19: Request for a preliminary ruling from the Curtea de Apel București (Romania) lodged on 29 May 2019 — Cabinet de avocat UR v Administrația Sector 3 a Finanțelor Publice prin Direcția Generală Regională a Finanțelor Publice București and Others

26.8.2019   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 288/29
            
         
      Request for a preliminary ruling from the Curtea de Apel București (Romania) lodged on 29 May 2019 — Cabinet de avocat UR v Administrația Sector 3 a Finanțelor Publice prin Direcția Generală Regională a Finanțelor Publice București and Others
      (Case C-424/19)
      (2019/C 288/36)
      Language of the case: Romanian
      
         Referring court
      
      Curtea de Apel București
      
         Parties to the main proceedings
      
      
         Applicant and appellant: Cabinet de avocat UR
      
         Defendants and respondents: Administrația Sector 3 a Finanțelor Publice prin Direcția Generală Regională a Finanțelor Publice București, Administrația Sector 3 a Finanțelor Publice, MJ, NK
      
         Questions referred
      
      
                  1.
               
               
                  In the context of the application of Article 9(1) of Council Directive 2006/112/EC (on the common system of value added tax), (1) does the concept of ‘taxable person’ include persons who practice the profession of lawyer?
               
            
                  2.
               
               
                  Does the principle of the primacy of EU law permit an exception to be made, in subsequent proceedings, to the authority of res judicata attaching to a final judicial decision in which it has been established, in essence, that, in accordance with national value added tax legislation, as it is interpreted and applied, lawyers do not supply goods, do not carry out an economic activity and do not conclude contracts for the supply of services, but instead conclude contracts for legal assistance?
               
            
         (1)  Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).