CELEX: 62016CA0101
Language: en
Date: 2017-10-19 00:00:00
Title: Case C-101/16: Judgment of the Court (Second Chamber) of 19 October 2017 (request for a preliminary ruling from the Curtea de Apel Cluj — Romania) — SC Paper Consult SRL v Direcția Regională a Finanțelor Publice Cluj-Napoca, Administrația Județeană a Finanțelor Publice Bistrița-Năsăud (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Right to deduct — Conditions governing the exercise of that right — Article 273 — National measures — Fight against tax evasion and tax avoidance — Invoice issued by a taxpayer declared ‘inactive’ by the tax authorities — Risk of tax evasion — Refusal of the right to deduct — Proportionality — Refusal to take into account evidence of the absence of tax evasion or tax losses — Limitation of the temporal effects of the judgment to be delivered — No limitation)

11.12.2017   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 424/3
            
         Judgment of the Court (Second Chamber) of 19 October 2017 (request for a preliminary ruling from the Curtea de Apel Cluj — Romania) — SC Paper Consult SRL v Direcția Regională a Finanțelor Publice Cluj-Napoca, Administrația Județeană a Finanțelor Publice Bistrița-Năsăud
   (Case C-101/16) (1)
   
   ((Reference for a preliminary ruling - Taxation - Value added tax (VAT) - Directive 2006/112/EC - Right to deduct - Conditions governing the exercise of that right - Article 273 - National measures - Fight against tax evasion and tax avoidance - Invoice issued by a taxpayer declared ‘inactive’ by the tax authorities - Risk of tax evasion - Refusal of the right to deduct - Proportionality - Refusal to take into account evidence of the absence of tax evasion or tax losses - Limitation of the temporal effects of the judgment to be delivered - No limitation))
   (2017/C 424/04)
   Language of the case: Romanian
   
      Referring court
   
   Curtea de Apel Cluj
   
      Parties to the main proceedings
   
   
      Applicant: SC Paper Consult SRL
   
      Defendants: Direcția Regională a Finanțelor Publice Cluj-Napoca, Administrația Județeană a Finanțelor Publice Bistrița-Năsăud
   
      Operative part of the judgment
   
   Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as precluding national rules, such as those at issue in the main proceedings, under which the right to deduct value added tax is refused to a taxable person on the ground that the trader which supplied a service to that taxable person and issued a corresponding invoice, on which the expenditure and the value added tax are indicated separately, has been declared inactive by the tax authorities of a Member State, that declaration of inactivity being public and accessible on the internet to any taxable person in that State, in the case where that refusal of the right to deduct is systematic and final, making it impossible to adduce evidence that there was no tax evasion or loss of tax revenue.
   
      (1)  OJ C 175, 17.5.2016.