Request for a preliminary ruling from the Curtea de Apel Bucureşti (Romania) lodged on 13 July 2016 — Marcu Dumitru v Agenția Națională de Administrare Fiscală (ANAF), Direcția Generală Regională a Finanțelor Publice București

(Case C-392/16)

Language of the case: Romanian

Referring court

Curtea de Apel Bucureşti

Parties to the main proceedings

Appellant: Marcu Dumitru

Respondent: Agenția Națională de Administrare Fiscală (ANAF), Direcția Generală Regională a Finanțelor Publice București

Question referred

In circumstances such as those in the main proceedings, do Directive 77/388/EEC ¹ and Directive 2006/112/EC ² preclude national legislation or a tax practice according to which the reverse charge mechanism (simplification measures) — which was at the time mandatory for transactions, relating to land, between taxable persons for VAT purposes — is not applicable to a person who has been subject to an investigation and registered, automatically, for VAT purposes following that investigation, on the grounds that that person had not applied for or been granted registration before the transactions were carried out or the ceiling [for exemption] was exceeded?

____________

¹ Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1).

² Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).