CELEX: 62017CA0159
Language: en
Date: 2018-03-07 00:00:00
Title: Case C-159/17: Judgment of the Court (Tenth Chamber) of 7 March 2018 (request for a preliminary ruling from the Curtea de Apel Constanţa — Romania) — Întreprinderea Individuală Dobre M. Marius v Ministerul Finanţelor Publice — A.N.A.F. — D.G.R.F.P. Galaţi — Serviciul Soluţionare Contestaţii, A.N.A.F — D.G.R.F.P. Galaţi — A.J.F.P. Constanţa — Serviciul Inspecţie Fiscală Persoane Fizice 2 Constanţa (Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Revocation of identification for VAT purposes — Obligation to pay VAT collected in the period during which the VAT identification number is revoked — Non-recognition of the right to deduct VAT relating to purchases made during that period)

7.5.2018   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 161/13
            
         Judgment of the Court (Tenth Chamber) of 7 March 2018 (request for a preliminary ruling from the Curtea de Apel Constanţa — Romania) — Întreprinderea Individuală Dobre M. Marius v Ministerul Finanţelor Publice — A.N.A.F. — D.G.R.F.P. Galaţi — Serviciul Soluţionare Contestaţii, A.N.A.F — D.G.R.F.P. Galaţi — A.J.F.P. Constanţa — Serviciul Inspecţie Fiscală Persoane Fizice 2 Constanţa
   (Case C-159/17) (1)
   
   ((Reference for a preliminary ruling - Common system of value added tax (VAT) - Directive 2006/112/EC - Revocation of identification for VAT purposes - Obligation to pay VAT collected in the period during which the VAT identification number is revoked - Non-recognition of the right to deduct VAT relating to purchases made during that period))
   (2018/C 161/15)
   Language of the case: Romanian
   
      Referring court
   
   Curtea de Apel Constanţa
   
      Parties to the main proceedings
   
   
      Appellant: Întreprinderea Individuală Dobre M. Marius
   
      Respondents: Ministerul Finanţelor Publice — A.N.A.F. — D.G.R.F.P. Galaţi — Serviciul Soluţionare Contestaţii, A.N.A.F — D.G.R.F.P. Galaţi — A.J.F.P. Constanţa — Serviciul Inspecţie Fiscală Persoane Fizice 2 Constanţa
   
      Operative part of the judgment
   
   Articles 167 to 169 and 179, Articles 213(1) and 214(1), and Article 273 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as not precluding national legislation, such as that at issue in the main proceedings, which allows tax authorities to refuse a taxable person the right to deduct value added tax when it is established that, on account of the alleged infringements committed by that person, the tax authorities could not have access to the information necessary to establish that the substantive requirements giving rise to the right to deduct input value added tax paid by that taxable person have been satisfied or that that person acted fraudulently in order to enjoy that right, a matter which it is for the referring court to ascertain.
   
      (1)  OJ C 221, 10.7.2017.