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(Case C-79/12) (Taxation - VAT - Directive 2006/112/EC - Article 211 - Deferred payment of VAT on importation)
2013/C 114/28
Language of the case: Romanian
Applicant: SC Mora IPR SRL
Defendant: Direcția Generală a Finanțelor Publice Sibiu, Direcția Județeană pentru Accize și Operațiuni Vamale Sibiu
Re: Request for a preliminary ruling — Curtea de Apel Alba Iulia — Interpretation of Article 211 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) — Interpretation of Articles 26(2), 28, 30 and 107 TFEU — Right of Member States to authorise deferment of VAT on importation — Whether it is permissible for national legislation to impose a condition for obtaining a payment deferment certificate, not provided for under the Directive — Later legislative amendments exempting only certain taxable persons from payment of VAT on importation — Discrimination — Breach of the prohibition on import duties
Article 211 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that it does not preclude the application of legislative rules of a Member State, such as those at issue in the main proceedings, which make the deferred payment of value added tax due on imported goods conditional on obtaining a certificate that is not required under the wording of that directive, provided that the conditions for obtaining such a certificate comply with the principle of fiscal neutrality, which it is for the national court to ascertain.
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Language of the case: Romanian.
ECLI:EU:C:2013:140