Judgment of the Court (Second Chamber) of 19 October 2017

SC Paper Consult SRL v Direcţia Regională a Finanţelor Publice Cluj-Napoca and Administraţia Judeţeană a Finanţelor Publice Bistriţa Năsăud

Request for a preliminary ruling from the Curtea de Apel Cluj

Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Right to deduct — Conditions governing the exercise of that right — Article 273 — National measures — Fight against tax evasion and tax avoidance — Invoice issued by a taxpayer declared ‘inactive’ by the tax authorities — Risk of tax evasion — Refusal of the right to deduct — Proportionality — Refusal to take into account evidence of the absence of tax evasion or tax losses — Limitation of the temporal effects of the judgment to be delivered — No limitation

Case C-101/16


Top of the page Documents in the Case
Document Date Name of the parties Subject-matter Curia EUR-Lex Autres Liens
Judgment (OJ)
24/11/2017 Paper Consult
Taxation
- Value added tax
  • Taxation
  • - Value added tax
View pdf documents
Judgment
ECLI:EU:C:2017:775		 19/10/2017 Paper Consult
Taxation
- Value added tax
  • Taxation
  • - Value added tax
EUR-Lex text EUR-Lex bilingual text
Judgment (Summary)
ECLI:EU:C:2017:775		 19/10/2017 Paper Consult
Taxation
- Value added tax
  • Taxation
  • - Value added tax
EUR-Lex text EUR-Lex bilingual text
Application (OJ)
29/04/2016 Paper Consult
Taxation
- Value added tax
  • Taxation
  • - Value added tax
View pdf documents
Opinion
ECLI:EU:C:2017:413		 31/05/2017 Paper Consult
Taxation
- Value added tax
  • Taxation
  • - Value added tax
EUR-Lex text EUR-Lex bilingual text
Top of the page Legal analysis of the decision or of the case

Reports of Cases

not yet published (Court Reports - general)

Subject-matter

Information not available

Systematic classification scheme

1.
-
4 Internal policy of the European Union
  4.10 Tax provisions
    4.10.02 Harmonization of tax legislation
      4.10.02.01 Value added tax
        4.10.02.01.08 Deductions and refunds
          4.10.02.01.08.01 Origin and scope of right of deduction
-
3 Legal proceedings
  3.04 Reference for a preliminary ruling
    3.04.03 Effects of a preliminary ruling
      3.04.03.01 Rulings providing an interpretation


Citations of case-law or legislation

References in grounds of judgment

Operative part

Opinion


Dates

Date of the lodging of the application initiating proceedings

  • 19/02/2016

Date of the Opinion

  • 31/05/2017

Date of the hearing

Information not available

Date of delivery

19/10/2017


References

Publication in the Official Journal

Judgment: OJ C 424 from 11.12.2017, p.3

Application: OJ C 175 from 17.05.2016, p.9

Name of the parties

Paper Consult

Notes on Academic Writings

  1. Sasu, Horațiu: TVA aferent unei facturi de la un contribuabil inactiv este DEDUCTIBIL!, Curierul Fiscal 2017 nº 10 p.383-389 (RO)
  2. Daniel, Élise: Droit à la déduction de TVA, Europe 2017décembre nº 12 p.35 (FR)
  3. Gazin, Fabienne: TVA, Europe 2018 avril nº 4 p.34-35 (FR)



Procedural Analysis Information

Source of the question referred for a preliminary ruling

Curtea de Apel Cluj - Romania

Subject-matter

  • Taxation
  • - Value added tax

Provisions of national law referred to

Codul de procedură fiscală, art. 78, alineatul 5 Legea nr. 571/2003 privind Codul fiscal, articolul 11, alineatele 11 si 12, articolul 21, alineatul 4, r)

Provisions of international law referred to

Information not available

Procedure and result

  • Reference for a preliminary ruling

Formation of the Court

deuxième chambre (Cour)

Judge-Rapporteur

Rosas

Advocate General

Mengozzi

Language(s) of the Case

  • Romanian

Language(s) of the Opinion

  • French