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Case C-55/16: Order of the Court (Ninth Chamber) of 30 June 2016 (request for a preliminary ruling from the Înalta Curte de Casaţie şi Justiţie — Romania) — Evo Bus GmbH v Direcția Generală Regională a Finanțelor Publice Ploiești (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court — Common system of value added tax — Right to reimbursement — Eighth Directive 79/1072/EEC — Conditions for obtaining reimbursement — Imposition of conditions other than those laid down in Articles 3 and 4 — Obligation to provide proof of payment of the tax — Whether permissible)
ECLI:EU:UNKNOWN:62016CB0055
62016CB0055
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19.9.2016
Official Journal of the European Union
C 343/17
(Case C-55/16) (<span class="super note-tag">1</span>)
((Reference for a preliminary ruling - Article 99 of the Rules of Procedure of the Court - Common system of value added tax - Right to reimbursement - Eighth Directive 79/1072/EEC - Conditions for obtaining reimbursement - Imposition of conditions other than those laid down in Articles 3 and 4 - Obligation to provide proof of payment of the tax - Whether permissible))
(2016/C 343/27)
Language of the case: Romanian
Referring court
Parties to the main proceedings
Applicant: Evo Bus GmbH
Defendant: Direcția Generală Regională a Finanțelor Publice Ploiești
Operative part of the order
Eighth Council Directive 79/1072/EEC of 6 December 1979 on the harmonisation of the laws of the Member States relating to turnover taxes — Arrangements for the refund of value added tax to taxable persons not established in the territory of the country, precludes legislation of a Member State under which, in order to exercise their right to reimbursement of value added tax, taxable persons are subject to a general obligation to provide proof of payment of that tax.
Language of the case: Romanian
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(1) OJ C 145, 25.4.2016.
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