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Document 62021CN0519
Case C-519/21: Request for a preliminary ruling from the Curtea de Apel Cluj (Romania) lodged on 24 August 2021 — ASA v DGRFP Cluj
Case C-519/21: Request for a preliminary ruling from the Curtea de Apel Cluj (Romania) lodged on 24 August 2021 — ASA v DGRFP Cluj
Case C-519/21: Request for a preliminary ruling from the Curtea de Apel Cluj (Romania) lodged on 24 August 2021 — ASA v DGRFP Cluj
OJ C 513, 20.12.2021, p. 16–17
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
20.12.2021 |
EN |
Official Journal of the European Union |
C 513/16 |
Request for a preliminary ruling from the Curtea de Apel Cluj (Romania) lodged on 24 August 2021 — ASA v DGRFP Cluj
(Case C-519/21)
(2021/C 513/24)
Language of the case: Romanian
Referring court
Curtea de Apel Cluj
Parties to the main proceedings
Appellant: ASA
Respondent: DGRFP Cluj
Parties joined as guarantors: BP, MB
Questions referred
1. |
Can VAT Directive 2006/[1]12 (1) in general, and Articles 9, 12, 14, 62, 63, 65, 73 and 78 in particular, be interpreted, in a specific context such as that of the dispute in the main proceedings, as meaning [that]:
|
2. |
Can VAT Directive 2006/112 in general, and Articles 167, 168(a), 178(a) and 179 in particular, and the principles of proportionality and neutrality, be interpreted, in a specific context such as that of the dispute in the main proceedings, as:
|
3. |
In the event that that the answer to the questions is in the negative and/or in the light of the principle of legal certainty: is a claim by the taxable person, who is liable for VAT and related charges, admissible against natural persons in respect of whom the status of taxable person has not been established and who are parties to a contract relating to an association without legal personality [concluded] with the taxable person liable for tax on output transactions which he should have collected, since the association contract was not registered with the tax authorities before the activity commenced, in order to obtain the proportion [of tax] which was laid down for the distribution of profits accruing to those persons under the association contract in relation to the liability for VAT and related charges imposed on the taxable person? |
(1) Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).