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Case C-146/21: Judgment of the Court (Seventh Chamber) of 30 June 2022 (request for a preliminary ruling from the Curtea de Apel Bucureşti — Romania) — Direcţia Generală Regională a Finanţelor Publice Bucureşti — Administraţia Sector 1 a Finanţelor Publice v VB, Direcţia Generalā Regionalā a Finanţelor Publice Bucureşti — Serviciul Soluţionare Contestaţii 1 (Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Implementing Decisions 2010/583/EU and 2013/676/EU authorising Romania to derogate from Article 193 of that directive — Reverse charge mechanism — Supplies of wood products — National legislation imposing a condition of registration for VAT purposes for the application of that mechanism — Principle of fiscal neutrality)
ECLI:EU:UNKNOWN:62021CA0146
62021CA0146
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Official Journal of the European Union
C 318/11
(Case C-146/21) (1)
(Reference for a preliminary ruling - Common system of value added tax (VAT) - Directive 2006/112/EC - Implementing Decisions 2010/583/EU and 2013/676/EU authorising Romania to derogate from Article 193 of that directive - Reverse charge mechanism - Supplies of wood products - National legislation imposing a condition of registration for VAT purposes for the application of that mechanism - Principle of fiscal neutrality)
(2022/C 318/14)
Language of the case: Romanian
Referring court
Parties to the main proceedings
Applicant: Direcţia Generală Regională a Finanţelor Publice Bucureşti — Administraţia Sector 1 a Finanţelor Publice
Defendants: VB, Direcţia Generalā Regionalā a Finanţelor Publice Bucureşti — Serviciul Soluţionare Contestaţii 1
Operative part of the judgment
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax and the principle of fiscal neutrality do not preclude national legislation under which the reverse charge mechanism is not applicable to a taxable person who had neither applied for nor obtained on his or her own initiative, before carrying out the taxable transactions, his or her registration for the purposes of VAT.
(1) OJ C 228, 14.6.2021.