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Case C-392/16: Judgment of the Court (Ninth Chamber) of 6 July 2017 (request for a preliminary ruling from the Curtea de Apel Bucureşti — Romania) — Dumitru Marcu v Agenția Națională de Administrare Fiscală (ANAF), Direcția Generală Regională a Finanțelor Publice București (Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Article 199(1)(c) — No VAT registration — Reverse charge — Hypothetical nature of the question referred — Inadmissibility of the question referred)
ECLI:EU:UNKNOWN:62016CA0392
62016CA0392
July 6, 2017
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28.8.2017
Official Journal of the European Union
C 283/10
(Case C-392/16)
((Reference for a preliminary ruling - Value added tax (VAT) - Directive 2006/112/EC - Article 199(1)(c) - No VAT registration - Reverse charge - Hypothetical nature of the question referred - Inadmissibility of the question referred))
(2017/C 283/14)
Language of the case: Romanian
Referring court
Parties to the main proceedings
Applicant: Dumitru Marcu
Defendants: Agenția Națională de Administrare Fiscală (ANAF), Direcția Generală Regională a Finanțelor Publice București
Operative part of the judgment
The request for a preliminary ruling made by the Curtea de Apel Bucureşti (Court of Appeal, Bucharest, Romania) is inadmissible.
(1) OJ C 350, 26.9.2016.
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