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Case C-159/17: Request for a preliminary ruling from the Curtea de Apel Constanța (Romania) lodged on 29 March 2017 — Întreprinderea Individuală Dobre M. Marius v Ministerul Finanțelor Publice — Agenția Națională de Administrare Fiscală — Direcția Generală Regională a Finanțelor Publice Galați — Serviciul Soluționare Contestații, Agenția Națională de Administrare Fiscală — Direcția Generală Regională a Finanțelor Publice Galați — Administrația Județeană a Finanțelor Publice Constanța — Serviciul Inspecție Fiscală Persoane Fizice

ECLI:EU:UNKNOWN:62017CN0159

62017CN0159

March 29, 2017
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Valentina R., lawyer

10.7.2017

Official Journal of the European Union

C 221/5

(Case C-159/17)

(2017/C 221/06)

Language of the case: Romanian

Referring court

Parties to the main proceedings

Appellant: Întreprinderea Individuală Dobre M. Marius

Respondents: Ministerul Finanțelor Publice — Agenția Națională de Administrare Fiscală — Direcția Generală Regională a Finanțelor Publice Galați — Serviciul Soluționare Contestații, Agenția Națională de Administrare Fiscală — Direcția Generală Regională a Finanțelor Publice Galați — Administrația Județeană a Finanțelor Publice Constanța — Serviciul Inspecție Fiscală Persoane Fizice

Question referred

Must Articles 167, 168, 169, 179, 213(1), 214(1)(a) and 273 of Directive 2006/112/EC be interpreted as precluding national legislation which, in circumstances such as those of the main proceedings, requires a taxpayer, whose registration for VAT purposes has been revoked, to pay to the State the VAT collected during the period in which the VAT identification code was revoked, without, however, recognising his right to deduct the VAT relating to purchases made during that period?

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

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