CELEX: 62016CN0101
Language: en
Date: 2016-02-19 00:00:00
Title: Case C-101/16: Request for a preliminary ruling from the Curtea de Apel Cluj (Romania) lodged on 19 February 2016 — SC Paper Consult SRL v Direcția Regională a Finanțelor Publice Cluj-Napoca, Administrația Județeană a Finanțelor Publice Bistrița-Năsăud

17.5.2016   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 175/9
            
         Request for a preliminary ruling from the Curtea de Apel Cluj (Romania) lodged on 19 February 2016 — SC Paper Consult SRL v Direcția Regională a Finanțelor Publice Cluj-Napoca, Administrația Județeană a Finanțelor Publice Bistrița-Năsăud
   (Case C-101/16)
   (2016/C 175/09)
   Language of the case: Romanian
   
      Referring court
   
   Curtea de Apel Cluj
   
      Parties to the main proceedings
   
   
      Appellant: SC Paper Consult SRL
   
      Respondents: Direcția Regională a Finanțelor Publice Cluj-Napoca, Administrația Județeană a Finanțelor Publice Bistrița-Năsăud
   
      Questions referred
   
   
               1.
            
            
               Does Directive 2006/112/EC (1) preclude national rules under which a taxable person is denied the right to deduct VAT on the grounds that the person upstream, which issued the invoice in which the expenditure and VAT are indicated, has been declared inactive by the tax authorities?
            
         
               2.
            
            
               If the answer to the first question is in the negative, does Directive 2006/112/EC preclude national rules under which it is sufficient to display the list of registered inactive taxpayers at the headquarters of the Agenției Națională de Administrare Fiscală (National Agency for Fiscal Administration) and to publish that list on the website of that agency, in the section Public information — Information relating to economic operators, in order that the right to deduct VAT in the circumstances described in the first question may be refused?
            
         
      (1)  Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).