Request for a preliminary ruling from the Curtea de Apel Cluj (Romania) 25 July 2023 – Voestalpine Giesserei Linz v Administrația Județeană a Finanțelor Publice Cluj, Direcția Generală Regională a Finanțelor Publice Cluj-Napoca

(Case C-475/23, Voestalpine Giesserei Linz)

Language of the case: Romanian

Referring court

Curtea de Apel Cluj

Parties to the main proceedings

Applicant and appellant: Voestalpine Giesserei Linz

Defendants and respondents: Administrația Județeană a Finanțelor Publice Cluj, Direcția Generală Regională a Finanțelor Publice Cluj-Napoca

Questions referred

Do the provisions of Council Directive 2006/112/EC ¹ on the right to deduct VAT preclude a national practice whereby, if a company purchases goods which it then makes available to a subcontractor free of charge so that the subcontractor may carry out activities for the first company, that company is refused the right to deduct the VAT on the goods purchased, on the grounds that the purchase is deemed not to be for the purposes of its own taxable transactions but for the purposes of the subcontractor’s taxable transactions?

Do the provisions of Council Directive 2006/112/EC on the right to deduct VAT preclude a national practice whereby a taxable person is refused the right to make deductions on the grounds that he or she has not kept separate accounts for his or her permanent establishment in Romania, thus preventing the tax authorities from verifying the costs of the labour used for the cast products of which the owner is [that taxable person], let alone the entire processing activity carried out in Romanian territory?

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