CELEX: 62012CA0079
Language: en
Date: 2013-02-21 00:00:00
Title: Case C-79/12: Judgment of the Court (Eighth Chamber) of 21 February 2013 (request for a preliminary ruling from the Curtea de Apel Alba Iulia — Romania) — SC Mora IPR SRL v Direcția Generală a Finanțelor Publice Sibiu, Direcția Județeană pentru Accize și Operațiuni Vamale Sibiu (Taxation — VAT — Directive 2006/112/EC — Article 211 — Deferred payment of VAT on importation)

20.4.2013   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 114/20
            
         Judgment of the Court (Eighth Chamber) of 21 February 2013 (request for a preliminary ruling from the Curtea de Apel Alba Iulia — Romania) — SC Mora IPR SRL v Direcția Generală a Finanțelor Publice Sibiu, Direcția Județeană pentru Accize și Operațiuni Vamale Sibiu
   (Case C-79/12) (1)
   
   (Taxation - VAT - Directive 2006/112/EC - Article 211 - Deferred payment of VAT on importation)
   2013/C 114/28
   Language of the case: Romanian
   
      Referring court
   
   Curtea de Apel Alba Iulia
   
      Parties to the main proceedings
   
   
      Applicant: SC Mora IPR SRL
   
      Defendant: Direcția Generală a Finanțelor Publice Sibiu, Direcția Județeană pentru Accize și Operațiuni Vamale Sibiu
   
      Re:
   
   Request for a preliminary ruling — Curtea de Apel Alba Iulia — Interpretation of Article 211 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) — Interpretation of Articles 26(2), 28, 30 and 107 TFEU — Right of Member States to authorise deferment of VAT on importation — Whether it is permissible for national legislation to impose a condition for obtaining a payment deferment certificate, not provided for under the Directive — Later legislative amendments exempting only certain taxable persons from payment of VAT on importation — Discrimination — Breach of the prohibition on import duties
   
      Operative part of the judgment
   
   Article 211 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that it does not preclude the application of legislative rules of a Member State, such as those at issue in the main proceedings, which make the deferred payment of value added tax due on imported goods conditional on obtaining a certificate that is not required under the wording of that directive, provided that the conditions for obtaining such a certificate comply with the principle of fiscal neutrality, which it is for the national court to ascertain.
   
      (1)  OJ C 126, 28.4.2012.