CELEX: 62019CA0424
Language: en
Date: 2020-07-16 00:00:00
Title: Case C-424/19: Judgment of the Court (Sixth Chamber) of 16 July 2020 (request for a preliminary ruling from the Curtea de Apel București — Romania) — Cabinet de avocat UR v Administraţia Sector 3 a Finanţelor Publice prin Direcţia Generală Regională a Finanţelor Publice Bucureşti, Administraţia Sector 3 a Finanţelor Publice, MJ, NK (Reference for a preliminary ruling — Directive 2006/112/EC — Value added tax (VAT) — Article 9(1) — Concept of ‘taxable person’ — Person practising the profession of lawyer — Final judicial decision — Principle of res judicata — Scope of that principle if that decision is incompatible with EU law)

7.9.2020   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 297/18
            
         
      Judgment of the Court (Sixth Chamber) of 16 July 2020 (request for a preliminary ruling from the Curtea de Apel București — Romania) — Cabinet de avocat UR v Administraţia Sector 3 a Finanţelor Publice prin Direcţia Generală Regională a Finanţelor Publice Bucureşti, Administraţia Sector 3 a Finanţelor Publice, MJ, NK
      (Case C-424/19) (1)
      
      (Reference for a preliminary ruling - Directive 2006/112/EC - Value added tax (VAT) - Article 9(1) - Concept of ‘taxable person’ - Person practising the profession of lawyer - Final judicial decision - Principle of res judicata - Scope of that principle if that decision is incompatible with EU law)
      (2020/C 297/23)
      Language of the case: Romanian
      
         Referring court
      
      Curtea de Apel București
      
         Parties to the main proceedings
      
      
         Applicant: Cabinet de avocat UR
      
         Defendants: Administraţia Sector 3 a Finanţelor Publice prin Direcţia Generală Regională a Finanţelor Publice Bucureşti, Administraţia Sector 3 a Finanţelor Publice, MJ, NK
      
         Operative part of the judgment
      
      
                  1.
               
               
                  Article 9(1) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that a person practising the profession of a lawyer must be regarded as a ‘taxable person’ within the meaning of that provision;
               
            
                  2.
               
               
                  EU law precludes a national court, in a dispute relating to value added tax (VAT), from applying the principle of res judicata where that dispute does not relate to a tax period identical to the one which was at issue in the dispute which gave rise to the judicial decision having the authority of res judicata, does not have the same subject matter as that dispute, and where the application of that principle would prevent that court from taking into account EU legislation on VAT.
               
            
         (1)  OJ C 288, 26.8.2019.