Request for a preliminary ruling from the Înalta Curte de Casație și Justiție (Romania) lodged on 25 October 2023 – Direcția Generală Regională a Finanțelor Publice Galați – Administrația Județeană a Finanțelor Publice Vrancea and Direcția Generală de Administrare a Marilor Contribuabili v Greentech SA
(Case C-640/23, Greentech)
Language of the case: Romanian
Referring court
Înalta Curte de Casație și Justiție
Parties to the main proceedings
Appellants and defendants at first instance: Direcția Generală Regională a Finanțelor Publice Galați – Administrația Județeană a Finanțelor Publice Vrancea and Direcția Generală de Administrare a Marilor Contribuabili
Respondent and applicant at first instance: Greentech SA
Question referred
Do the principles of neutrality, legal certainty and the protection of legitimate expectations, governed by the provisions of Articles 2, 19 and 168 of [Directive 2006/112], 1 read in conjunction with Article 203 thereof, preclude a refusal to recognise the right to deduct the VAT paid in respect of a sales transaction, which has subsequently been reclassified by the tax authorities as a transfer of an undertaking falling outside the scope of VAT, where the VAT has already been collected by the State budget and cannot be refunded under national legislation?
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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).