CELEX: 62016CB0055
Language: en
Date: 2016-06-30 00:00:00
Title: Case C-55/16: Order of the Court (Ninth Chamber) of 30 June 2016 (request for a preliminary ruling from the Înalta Curte de Casaţie şi Justiţie — Romania) — Evo Bus GmbH v Direcția Generală Regională a Finanțelor Publice Ploiești (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court — Common system of value added tax — Right to reimbursement — Eighth Directive 79/1072/EEC — Conditions for obtaining reimbursement — Imposition of conditions other than those laid down in Articles 3 and 4 — Obligation to provide proof of payment of the tax — Whether permissible)

19.9.2016   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 343/17
            
         Order of the Court (Ninth Chamber) of 30 June 2016 (request for a preliminary ruling from the Înalta Curte de Casaţie şi Justiţie — Romania) — Evo Bus GmbH v Direcția Generală Regională a Finanțelor Publice Ploiești
   (Case C-55/16) (1)
   
   ((Reference for a preliminary ruling - Article 99 of the Rules of Procedure of the Court - Common system of value added tax - Right to reimbursement - Eighth Directive 79/1072/EEC - Conditions for obtaining reimbursement - Imposition of conditions other than those laid down in Articles 3 and 4 - Obligation to provide proof of payment of the tax - Whether permissible))
   (2016/C 343/27)
   Language of the case: Romanian
   
      Referring court
   
   Înalta Curte de Casaţie şi Justiţie
   
      Parties to the main proceedings
   
   
      Applicant: Evo Bus GmbH
   
      Defendant: Direcția Generală Regională a Finanțelor Publice Ploiești
   
      Operative part of the order
   
   Eighth Council Directive 79/1072/EEC of 6 December 1979 on the harmonisation of the laws of the Member States relating to turnover taxes — Arrangements for the refund of value added tax to taxable persons not established in the territory of the country, precludes legislation of a Member State under which, in order to exercise their right to reimbursement of value added tax, taxable persons are subject to a general obligation to provide proof of payment of that tax.
   
      (1)  OJ C 145, 25.4.2016.