Judgment of the Court (Second Chamber), 6 February 2014

SC Fatorie SRL v Direcţia Generală a Finanţelor Publice Bihor

Request for a preliminary ruling from the Curtea de Apel Oradea

Request for a preliminary ruling — VAT — Directive 2006/112/EC — Reverse charge procedure — Right to deduct — Payment of the tax to the service supplier — Omission of mandatory particulars — Payment of VAT not due — Loss of the right to deduct — Principle of fiscal neutrality — Principle of legal certainty

Case C‑424/12

Reports of Cases

published in the electronic Reports of Cases (Court Reports - general)