CELEX: 62013CN0313
Language: en
Date: 2013-06-07 00:00:00
Title: Case C-313/13: Request for a preliminary ruling from the Curtea de Apel Alba Iulia (Romania) lodged on 7 June 2013 — Direcția Generală a Finanțelor Publice a Județului Sibiu — Activitatea de Inspecție Fiscală v Cătălin Ienciu

3.8.2013   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 226/7
            
         Request for a preliminary ruling from the Curtea de Apel Alba Iulia (Romania) lodged on 7 June 2013 — Direcția Generală a Finanțelor Publice a Județului Sibiu — Activitatea de Inspecție Fiscală v Cătălin Ienciu
   (Case C-313/13)
   (2013/C 226/12)
   Language of the case: Romanian
   
      Referring court
   
   Curtea de Apel Alba Iulia
   
      Parties to the main proceedings
   
   
      Applicant: Direcția Generală a Finanțelor Publice a Județului Sibiu — Activitatea de Inspecție Fiscală
   
      Defendant: Cătălin Ienciu
   
      Question referred
   
   If a vendor has been reclassified as a taxable person for VAT purposes and the consideration for (price of) the supply of the immovable property has been determined by the parties, without any reference to VAT, must Articles 73 and 78 of Council Directive 2006/112/EC (1) be interpreted as meaning that the taxable amount is:
   
               (a)
            
            
               the consideration for (price of) the supply of the property determined by the parties, less the rate of VAT, or
            
         
               (b)
            
            
               the consideration for (price of) the supply of the property agreed by the parties?
            
         
      (1)  Council Directive of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).