CELEX: 62018CN0017
Language: en
Date: 2018-01-09 00:00:00
Title: Case C-17/18: Request for a preliminary ruling from the Tribunalul Mureș (Romania) lodged on 9 January 2018 — Criminal proceedings against Virgil Mailat, Delia Elena Mailat and Apcom Select SA

9.4.2018   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 123/11
            
         Request for a preliminary ruling from the Tribunalul Mureș (Romania) lodged on 9 January 2018 — Criminal proceedings against Virgil Mailat, Delia Elena Mailat and Apcom Select SA
   (Case C-17/18)
   (2018/C 123/16)
   Language of the case: Romanian
   
      Referring court
   
   Tribunalul Mureș
   
      Parties to the main proceedings
   
   Virgil Mailat, Delia Elena Mailat and Apcom Select SA
   
      Questions referred
   
   
               1.
            
            
               Does the conclusion of an agreement whereby a company leases a building in which specific catering activities had previously been carried on in a restaurant to another company, together with all capital equipment and inventory items, where the tenant company continues the same catering activities in a restaurant with the same name as was used previously, constitute a transfer of a business within the meaning of Articles 19 and 29 of Directive 2006/112/EC? (1)
               
            
         
               2.
            
            
               In the event that Question 1 is answered in the negative, is the transaction described above a supply of services that may be regarded as the letting of immovable property within the meaning of Article 135(1)(l) of [Directive 2006/112/EC], or a supply of complex services that may not be regarded as the letting of immovable property and that is taxable by operation of the law?
            
         
      (1)  OJ 2006 L 347, p. 1.