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Case T-233/25, Mokoryte: Request for a preliminary ruling from the Curtea de Apel Cluj (Romania) lodged on 25 March 2025 – Mokoryte SRL v Direcția Generală Regională a Finanțelor Publice Cluj-Napoca and Others
ECLI:EU:UNKNOWN:62025TN0233
62025TN0233
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Official Journal of the European Union
C series
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C/2025/3065
10.6.2025
(Case T-233/25, Mokoryte)
(C/2025/3065)
Language of the case: Romanian
Referring court
Parties to the main proceedings
Appellant: Mokoryte SRL
Respondents: Direcția Generală Regională a Finanțelor Publice Cluj-Napoca, Ministerul Finanțelor – Direcţia Generală de Soluţionare a Contestaţiilor, Administrația Județeană a Finanțelor Publice Cluj
Question referred
In contractual relationships followed by subcontracting, in which there is an assignment of claims between the contractor and the subcontractor with the result that the subcontractor acquires a claim against the final beneficiary of the works, does Article 90 of Directive 2006/112/EC (1) preclude the possibility of the taxable amount for VAT purposes being adjusted by the subcontractor assignee?
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(1) OJ 2006 L 347, p. 1.
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ELI: http://data.europa.eu/eli/C/2025/3065/oj
ISSN 1977-091X (electronic edition)
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