CELEX: 62020CN0182
Language: en
Date: 2020-04-23 00:00:00
Title: Case C-182/20: Request for a preliminary ruling from the Curtea de Apel Suceava (Romania) lodged on 23 April 2020 — BE, DT v Administrația Județeană a Finanțelor Publice Suceava, Direcția Generală Regională a Finanțelor Publice Iași, Accer Ipurl Suceva — lichidator judiciar al BE, EP

7.9.2020   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 297/22
            
         
      Request for a preliminary ruling from the Curtea de Apel Suceava (Romania) lodged on 23 April 2020 — BE, DT v Administrația Județeană a Finanțelor Publice Suceava, Direcția Generală Regională a Finanțelor Publice Iași, Accer Ipurl Suceva — lichidator judiciar al BE, EP
      (Case C-182/20)
      (2020/C 297/29)
      Language of the case: Romanian
      
         Referring court
      
      Curtea de Apel Suceava
      
         Parties to the main proceedings
      
      
         Applicants: BE, DT
      
         Defendants: Administrația Județeană a Finanțelor Publice Suceava, Direcția Generală Regională a Finanțelor Publice Iași, Accer Ipurl Suceva — lichidator judiciar al BE, EP
      
         Question referred
      
      Do Directive 2006/112/EC (1) and the principles of fiscal neutrality, the right to deduct VAT and fiscal certainty preclude, in circumstances such as those in the main proceedings, national legislation which requires, once insolvency proceedings in respect of an economic operator have been initiated, automatically and without further checks, adjustment of VAT, by refusing to allow the economic operator to deduct VAT on taxable transactions that occurred prior to the declaration of insolvency and ordering the operator to pay the deductible VAT? Does the principle of proportionality preclude, in circumstances such as those in the main proceedings, such provisions of national law, given the economic consequences for the economic operator and the definitive nature of such an adjustment?
      
         (1)  Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1, Special edition in Romanian: Chapter 09 Volume 003 P. 7).