Language of document :

Request for a preliminary ruling from the Curtea de Apel București (Romania) lodged on 29 May 2019 — Cabinet de avocat UR v Administrația Sector 3 a Finanțelor Publice prin Direcția Generală Regională a Finanțelor Publice București and Others

(Case C-424/19)

Language of the case: Romanian

Referring court

Curtea de Apel București

Parties to the main proceedings

Applicant and appellant: Cabinet de avocat UR

Defendants and respondents: Administrația Sector 3 a Finanțelor Publice prin Direcția Generală Regională a Finanțelor Publice București, Administrația Sector 3 a Finanțelor Publice, MJ, NK

Questions referred

In the context of the application of Article 9(1) of Council Directive 2006/112/EC (on the common system of value added tax), 1 does the concept of ‘taxable person’ include persons who practice the profession of lawyer?

Does the principle of the primacy of EU law permit an exception to be made, in subsequent proceedings, to the authority of res judicata attaching to a final judicial decision in which it has been established, in essence, that, in accordance with national value added tax legislation, as it is interpreted and applied, lawyers do not supply goods, do not carry out an economic activity and do not conclude contracts for the supply of services, but instead conclude contracts for legal assistance?

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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).