Official Journal of the European Union

C 127/9

(Case C-519/21, (1) DGRFP Cluj)

(Reference for a preliminary ruling - Common system of value added tax (VAT) - Directive 2006/112/EC - Construction of a building complex by an association without legal personality - Association contract - Sale of the apartments of that building complex by certain members - Determination of the taxable person liable for the tax - Principle of fiscal neutrality - Right to deduct VAT)

(2023/C 127/10)

Language of the case: Romanian

Referring court

Parties to the main proceedings

Applicant: ASA

Defendant: DGRFP Cluj

Joined parties: BP, MB

Operative part of the judgment

1.Articles 9 and 11 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that the parties to a contract relating to an association without legal personality, which was not registered with the competent tax authorities before the economic activity concerned commenced, cannot be regarded as ‘taxable persons’ along with the taxable person which is liable for tax on the taxable transaction.

2.Directive 2006/112, the principle of proportionality and the principle of fiscal neutrality must be interpreted as meaning that a taxable person, where it does not hold an invoice issued in its name, must be granted the right to deduct the input value added tax paid by another party to an association without legal personality with a view to carrying out that association’s economic activity, even if the taxable person is liable in respect of that activity, where there is no objective evidence that the goods and services at issue in the main proceedings were actually provided as inputs by taxable persons for the purposes of its own transactions subject to value added tax.

(1) OJ C 513, 20.12.2021.