Judgment of the Court (Seventh Chamber) of 12 September 2018

Siemens Gamesa Renewable Energy România SRL v Agenţia Naţională de Administrare Fiscală – Direcţia Generală de Soluţionare a Contestaţiilor and Agenţia Naţională de Administrare Fiscală - Direcţia Generală de Administrare a Marilor Contribuabili

Request for a preliminary ruling from the Curtea de Apel Bucureşti

Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Right of deduction — Acquisitions made by a taxpayer declared ‘inactive’ by the tax authorities — Refusal of the right of deduction — Principles of proportionality and neutrality of VAT

Case C-69/17


Top of the page Documents in the Case
Document Date Name of the parties Subject-matter Curia EUR-Lex
Judgment (OJ)
26/10/2018 Gamesa Wind România
Judgment
ECLI:EU:C:2018:703
12/09/2018 Gamesa Wind România
EUR-Lex text EUR-Lex bilingual text
Judgment (Summary)
ECLI:EU:C:2018:703
12/09/2018 Gamesa Wind România
Application (OJ)
21/04/2017 Gamesa Wind România
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Top of the page Legal analysis of the decision or of the case

Reports of Cases

published in the electronic Reports of Cases (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
        4.10.02.01.09 Obligations of taxable persons and certain non-taxable persons
          4.10.02.01.09.04 Other obligations


Citations of case-law or legislation

References in grounds of judgment

  • Directive 2006/112 : paragraph 1
  • Directive 2006/112 -A01P2L2 : paragraph 3
  • Directive 2006/112 -A09P1 : paragraph 4
  • Directive 2006/112 -A167 : paragraphs 5, 29
  • Directive 2006/112 -A168 : paragraph 6
  • Directive 2006/112 -A168LA : paragraph 32
  • Directive 2006/112 -A178 : paragraph 7
  • Directive 2006/112 -A178LA : paragraph 33
  • Directive 2006/112 -A179L1 : paragraph 8
  • Directive 2006/112 -A213 : paragraphs 26, 27, 35, 44
  • Directive 2006/112 -A213P1L1 : paragraph 9
  • Directive 2006/112 -A214 : paragraphs 26, 27, 35, 44
  • Directive 2006/112 -A214P1 : paragraph 10
  • Directive 2006/112 -A220 : paragraph 33
  • Directive 2006/112 -A221 : paragraph 33
  • Directive 2006/112 -A222 : paragraph 33
  • Directive 2006/112 -A223 : paragraph 33
  • Directive 2006/112 -A224 : paragraph 33
  • Directive 2006/112 -A225 : paragraph 33
  • Directive 2006/112 -A226 : paragraph 33
  • Directive 2006/112 -A227 : paragraph 33
  • Directive 2006/112 -A228 : paragraph 33
  • Directive 2006/112 -A229 : paragraph 33
  • Directive 2006/112 -A230 : paragraph 33
  • Directive 2006/112 -A231 : paragraph 33
  • Directive 2006/112 -A232 : paragraph 33
  • Directive 2006/112 -A233 : paragraph 33
  • Directive 2006/112 -A234 : paragraph 33
  • Directive 2006/112 -A235 : paragraph 33
  • Directive 2006/112 -A236 : paragraph 33
  • Directive 2006/112 -A238 : paragraph 33
  • Directive 2006/112 -A239 : paragraph 33
  • Directive 2006/112 -A240 : paragraph 33
  • Directive 2006/112 -A250P1 : paragraph 11
  • Directive 2006/112 -A252 : paragraph 12
  • Directive 2006/112 -A273 : paragraphs 26, 27, 44
  • Directive 2006/112 -A273L1 : paragraph 13
  • Court of Justice - Judgment C -385/09 -N51 : paragraph 36
  • Court of Justice - Judgment C -183/14 -N60 : paragraph 35
  • Court of Justice - Judgment C -183/14 -N63 : paragraph 37
  • Court of Justice - Judgment C -332/15 -N45 : paragraph 34
  • Court of Justice - Judgment C -332/15 -N46 : paragraph 38
  • Court of Justice - Judgment C -101/16 -N35 : paragraph 28
  • Court of Justice - Judgment C -101/16 -N36 : paragraph 29
  • Court of Justice - Judgment C -101/16 -N37 : paragraph 30
  • Court of Justice - Judgment C -101/16 -N39 : paragraph 32
  • Court of Justice - Judgment C -101/16 -N40 : paragraph 33
  • Court of Justice - Judgment C -101/16 -N41 : paragraph 34
  • Court of Justice - Judgment C -101/16 -N43 : paragraph 39
  • Court of Justice - Judgment C -81/17 -N44 : paragraph 34
  • Court of Justice - Judgment C -159/17 -N32 : paragraph 35
  • Court of Justice - Judgment C -159/17 -N33 : paragraph 36
  • Court of Justice - Judgment C -159/17 -N34 : paragraph 37
  • Court of Justice - Judgment C -159/17 -N35 : paragraph 38
  • Court of Justice - Judgment C -159/17 -N36 : paragraph 39

Operative part

  • Interprets : Directive 2006/112
  • Interprets : Directive 2006/112 -A213
  • Interprets : Directive 2006/112 -A214
  • Interprets : Directive 2006/112 -A273

Opinion

Information not available


Dates

Date of the lodging of the application initiating proceedings

  • 08/02/2017

Date of the Opinion

Information not available

Date of the hearing

Information not available

Date of delivery

12/09/2018


References

Publication in the Official Journal

Judgment: OJ C 408 from 12.11.2018, p.14

Application: OJ C 144 from 08.05.2017, p.27

Name of the parties

Gamesa Wind România

Notes on Academic Writings

  1. Grube, Friederike: Keine Versagung des Vorsteuerabzugs für Eingangsbezüge während eines vorübergehenden Zeitraums fehlender steuerlicher Erfassung, Mehrwertsteuerrecht 2018 p.922-923 (DE)
  2. Cazet, Safia: Le non-respect des obligations déclaratives par un assujetti ne peut pas être sanctionné par un refus du droit à déduction., Europe 2018 Mois Comm. nº 11 p.31-32 (FR)
  3. Petauer, Boštjan: Odbitek vstopnega davka v obdobju, ko je bila davčnemu zavezancu odvzeta identifikacijska številka za DDV, Davčno-finančna praksa : davki, finance, zavarovalnistvo 2018 n° 10 p.8-9 (SL)



Procedural Analysis Information

Source of the question referred for a preliminary ruling

Curtea de Apel Bucureşti - Romania

Subject-matter

  • Taxation
  • - Value added tax

Provisions of national law referred to

Information not available

Provisions of international law referred to

Information not available

Procedure and result

  • Reference for a preliminary ruling

Formation of the Court

septième chambre (Cour)

Judge-Rapporteur

Rosas

Advocate General

Mengozzi

Language(s) of the Case

  • Romanian

Language(s) of the Opinion

    Information not available