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Case C-431/12: Reference for a preliminary ruling from the Înalta Curte de Casație și Justiție (Romania), lodged on 24 September 2012 — Agenția Națională de Administrare Fiscală — Direcția Generală de Soluționare a Contestațiilor, Agenția Națională de Administrare Fiscală — Direcția Generală de Administrare a Marilor Contribuabili v SC Rafinăria Steaua Română SA

ECLI:EU:UNKNOWN:62012CN0431

62012CN0431

September 24, 2012
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22.12.2012

Official Journal of the European Union

C 399/10

(Case C-431/12)

2012/C 399/17

Language of the case: Romanian

Referring court

Parties to the main proceedings

Appellants in cassation: Agenția Națională de Administrare Fiscală — Direcția Generală de Soluționare a Contestațiilor, Agenția Națională de Administrare Fiscală — Direcția Generală de Administrare a Marilor Contribuabili

Respondent in cassation: SC Rafinăria Steaua Română SA

Question referred

Is it contrary to Article 183 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax if Article 124 of the Romanian Tax Procedure Code is interpreted as meaning that the State is not liable for payment of interest on amounts claimed under VAT declarations in respect of the period between the date of set-off of those amounts and the date on which those set-off decisions are annulled by a national court?

Language of the case: Romanian

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(1) OJ 2006 L 347, p. 1.

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