Judgment of the Court (Fifth Chamber) of 2 July 2020

SC Terracult SRL v Direcţia Generală Regională a Finanţelor Publice Timişoara –Administraţia Judeţeană a Finanţelor Publice Arad – Serviciul Inspecţie Fiscală Persoane Juridice 5 and ANAF Direcţia Generală Regională a Finanţelor Publice Timişoara Serviciul de Soluţionare a Contestaţiilor

Request for a preliminary ruling from the Curtea de Apel Timişoara

Reference for a preliminary ruling — Taxation — Common system of value added tax (VAT) — Directive 2006/112/EC — Invoice correction — Tax invoiced incorrectly — Refund of tax paid but not due — Reverse charge mechanism for VAT — Transactions relating to a tax period that has already been the subject of a tax inspection — Fiscal neutrality — Principle of effectiveness — Proportionality

Case C-835/18


Top of the page Documents in the Case
Document Date Name of the parties Subject-matter Curia EUR-Lex
Judgment
ECLI:EU:C:2020:520
02/07/2020 Terracult
EUR-Lex text EUR-Lex bilingual text
Opinion
ECLI:EU:C:2020:233
26/03/2020 Terracult
EUR-Lex text EUR-Lex bilingual text
Application (OJ)
22/03/2019 Terracult
Request for a preliminary ruling
24/12/2018 Terracult
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

Information not available


Citations of case-law or legislation

References in grounds of judgment

  • Directive 2006/112 : paragraph 1
  • Directive 2006/112 -A193 : paragraphs 3, 5, 23
  • Directive 2006/112 -A199 : paragraph 23
  • Directive 2006/112 -A199BIS : paragraphs 4, 5, 23
  • Directive 2013/43 : paragraphs 4, 5
  • Court of Justice - Judgment C -138/12 -N25 : paragraph 26
  • Court of Justice - Judgment C -138/12 -N26 : paragraph 27
  • Court of Justice - Judgment C -138/12 -N27 : paragraph 28
  • Court of Justice - Judgment C -204/13 -N41 : paragraph 25
  • Court of Justice - Judgment C -111/14 -N28 : paragraph 23
  • Court of Justice - Judgment C -111/14 -N29 : paragraph 23
  • Court of Justice - Judgment C -564/15 -N41 : paragraph 22
  • Court of Justice - Judgment C -38/16 -N29 : paragraph 24
  • Court of Justice - Judgment C -38/16 -N30 : paragraph 24
  • Court of Justice - Judgment C -81/17 -N40 : paragraph 35
  • Court of Justice - Judgment C -81/17 -N48 : paragraph 36
  • Court of Justice - Judgment C -81/17 -N49 : paragraph 36
  • Court of Justice - Judgment C -81/17 -N50 : paragraph 37
  • Court of Justice - Judgment C -81/17 -N51 : paragraph 37
  • Court of Justice - Judgment C -562/17 -N41 : paragraph 32
  • Court of Justice - Judgment C -562/17 -N42 : paragraph 32
  • Court of Justice - Judgment C -691/17 -N30 : paragraph 29
  • Court of Justice - Judgment C -329/18 -N29 : paragraph 38

Operative part

  • Interprets : Directive 2006/112

Opinion


Dates

Date of the lodging of the application initiating proceedings

  • 24/12/2018

Date of the Opinion

  • 26/03/2020

Date of the hearing

Information not available

Date of delivery

02/07/2020


References

Publication in the Official Journal

Information not available

Name of the parties

Terracult

Notes on Academic Writings

Information not available



Procedural Analysis Information

Source of the question referred for a preliminary ruling

Curtea de Apel Timişoara - 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

cinquième chambre (Cour)

Judge-Rapporteur

Juhász

Advocate General

Bobek

Language(s) of the Case

  • Romanian

Language(s) of the Opinion

  • English