CELEX: 62013CN0444
Language: en
Date: 2013-08-07 00:00:00
Title: Case C-444/13: Request for a preliminary ruling from the Tribunalul Brașov (Romania) lodged on 7 August 2013 — Imre Solyom, Luiza Solyom v Direcția Generală a Finanțelor Publice a Județului Brașov

9.11.2013   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 325/14
            
         Request for a preliminary ruling from the Tribunalul Brașov (Romania) lodged on 7 August 2013 — Imre Solyom, Luiza Solyom v Direcția Generală a Finanțelor Publice a Județului Brașov
   (Case C-444/13)
   2013/C 325/24
   Language of the case: Romanian
   
      Referring court
   
   Tribunalul Brașov
   
      Parties to the main proceedings
   
   
      Applicants: Imre Solyom, Luiza Solyom
   
      Defendant: Direcția Generală a Finanțelor Publice a Județului Brașov
   
      Question referred
   
   Where the parties agree a firm and final price in a sales contract and subsequently the tax authorities consider the transaction to be taxable as a result of the reclassification of the vendor as a taxable person, must Articles 73 and 78 of Council Directive 2006/112/EC (1) be interpreted as meaning that the price is deemed to include the appropriate value added tax or that value added tax is to be added to that price? In other words, what is the taxable amount for such a transaction?
   
      (1)  Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).