CELEX: 62016CN0392
Language: en
Date: 2016-07-13 00:00:00
Title: Case C-392/16: Request for a preliminary ruling from the Curtea de Apel Bucureşti (Romania) lodged on 13 July 2016 — Marcu Dumitru v Agenția Națională de Administrare Fiscală (ANAF), Direcția Generală Regională a Finanțelor Publice București

26.9.2016   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 350/16
            
         Request for a preliminary ruling from the Curtea de Apel Bucureşti (Romania) lodged on 13 July 2016 — Marcu Dumitru v Agenția Națională de Administrare Fiscală (ANAF), Direcția Generală Regională a Finanțelor Publice București
   (Case C-392/16)
   (2016/C 350/21)
   Language of the case: Romanian
   
      Referring court
   
   Curtea de Apel Bucureşti
   
      Parties to the main proceedings
   
   
      Appellant: Marcu Dumitru
   
      Respondent: Agenția Națională de Administrare Fiscală (ANAF), Direcția Generală Regională a Finanțelor Publice București
   
      Question referred
   
   In circumstances such as those in the main proceedings, do Directive 77/388/EEC (1) and Directive 2006/112/EC (2) preclude national legislation or a tax practice according to which the reverse charge mechanism (simplification measures) — which was at the time mandatory for transactions, relating to land, between taxable persons for VAT purposes — is not applicable to a person who has been subject to an investigation and registered, automatically, for VAT purposes following that investigation, on the grounds that that person had not applied for or been granted registration before the transactions were carried out or the ceiling [for exemption] was exceeded?
   
      (1)  Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1).
   
      (2)  Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).