7.7.2014 |
EN |
Official Journal of the European Union |
C 212/13 |
Request for a preliminary ruling from the Tribunalul Maramureș (Romania) lodged on 26 March 2014 — Cabinet Medical Veterinar Dr. Tomoiagă Andrei v Direcția Generală Regională a Finanțelor Publice Cluj-Napoca prin Administrația Județeană a Finanțelor Publice Maramureș
(Case C-144/14)
2014/C 212/13
Language of the case: Romanian
Referring court
Tribunalul Maramureș
Parties to the main proceedings
Applicant: Cabinet Medical Veterinar Dr. Tomoiagă Andrei
Defendant: Direcția Generală Regională a Finanțelor Publice Cluj-Napoca prin Administrația Județeană a Finanțelor Publice Maramureș
Joined as guarantor: Direcția Sanitar-Veterinară și pentru Siguranța Alimentelor Maramureș
Questions referred
1. |
Must Article 273 and point 18 of Article 287 of Directive 2006/112/EC (1) on the common system of value added tax be interpreted as meaning that the national tax authority was under an obligation to register a taxable person for VAT purposes and to find that person liable to pay the VAT, and the related ancillary debts, arising from the fact that the tax exemption threshold had been exceeded, with effect from the date on which the taxable person submitted tax declarations to the competent tax authority showing that the VAT exemption threshold had been exceeded? |
2. |
If the answer to Question 1 is in the affirmative, does the principle of legal certainty preclude national practice on the basis of which the tax authority has established retroactively that a taxable person is liable to pay VAT because the supply of veterinary services is not exempt from VAT and the tax exemption threshold was exceeded, in a situation in which:
|
(1) Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ L 347, p. 1, Special Edition 9, vol. 3, p. 7)