CELEX: 62020CB0081
Language: en
Date: 2021-06-22 00:00:00
Title: Case C-81/20: Order of the Court (Seventh Chamber) of 22 June 2021 (request for a preliminary ruling from the Tribunalul Bucureşti — Romania) — SC Mitliv Exim SRL v Agenţia Naţională de Administrare Fiscală, Direcţia Generală de Administrare a Marilor Contribuabili (Reference for a preliminary ruling — Article 53(2) and Article 99 of the Rules of Procedure of the Court of Justice — Value added tax (VAT) — Directive 2006/112/EC — Fundamental rights — Principle of ne bis in idem — Both criminal and administrative penalties — Not applicable — Ancillary tax liabilities — Interest on a sum paid by the taxpayer in the context of criminal proceedings)

20.9.2021   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 382/5
            
         
      Order of the Court (Seventh Chamber) of 22 June 2021 (request for a preliminary ruling from the Tribunalul Bucureşti — Romania) — SC Mitliv Exim SRL v Agenţia Naţională de Administrare Fiscală, Direcţia Generală de Administrare a Marilor Contribuabili
      (Case C-81/20) (1)
      
      (Reference for a preliminary ruling - Article 53(2) and Article 99 of the Rules of Procedure of the Court of Justice - Value added tax (VAT) - Directive 2006/112/EC - Fundamental rights - Principle of ne bis in idem - Both criminal and administrative penalties - Not applicable - Ancillary tax liabilities - Interest on a sum paid by the taxpayer in the context of criminal proceedings)
      (2021/C 382/05)
      Language of the case: Romanian
      
         Referring court
      
      Tribunalul Bucureşti
      
         Parties to the main proceedings
      
      
         Applicant: SC Mitliv Exim SRL
      
         Defendants: Agenţia Naţională de Administrare Fiscală, Direcţia Generală de Administrare a Marilor Contribuabili
      
         Operative part of the order
      
      Articles 2 and 63 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that, where taxable transactions have taken place and the related value added tax is chargeable, a payment made, even provisionally, seeking to honour the corresponding tax claim cannot be regarded as unfair and cannot generate interest to the benefit of the taxpayer who made that payment.
      
         (1)  OJ C 279, 24.8.2020.