8.12.2012 |
EN |
Official Journal of the European Union |
C 379/15 |
Reference for a preliminary ruling from the Curtea de Apel Oradea (Romania) lodged on 18 September 2012 — SC Fatorie SRL v Direcția Generală a Finanțelor Publice Bihor
(Case C-424/12)
2012/C 379/25
Language of the case: Romanian
Referring court
Curtea de Apel Oradea
Parties to the main proceedings
Applicant: SC Fatorie SRL
Defendant: Direcția Generală a Finanțelor Publice Bihor
Questions referred
1. |
Do the provisions of Directive 2006/112/EC (1) allow the penalty of loss of the right to deduct to be applied to a taxable person, when:
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2. |
Does the European law principle of legal certainty militate against the administrative practice of the Romanian tax authorities that have:
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3. |
Does the principle of the fiscal neutrality of VAT permit a taxable person to be deprived of the right to deduct VAT, in circumstances in which:
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(1) Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).