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Case C-184/19: Request for a preliminary ruling from the Curtea de Apel București (Romania) lodged on 26 February 2019 — Hecta Viticol SRL v Agenția Națională de Administrare Fiscală (ANAF) — Direcția Generală de Soluționare a Contestațiilor, Biroul Vamal de Interior Buzău and Direcția Generală Regională a Finanțelor Publice Galați
ECLI:EU:UNKNOWN:62019CN0184
62019CN0184
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3.6.2019
Official Journal of the European Union
C 187/38
(Case C-184/19)
(2019/C 187/42)
Language of the case: Romanian
Referring court
Parties to the main proceedings
Appellant: Hecta Viticol SRL
Respondents: Agenția Națională de Administrare Fiscală (ANAF) — Direcția Generală de Soluționare a Contestațiilor, Biroul Vamal de Interior Buzău and Direcția Generală Regională a Finanțelor Publice Galați
Questions referred
1.Do Articles 7, 11 [and] 15 of Council Directive 92/83/EEC of 19 October 1992 on the harmonization of the structures of excise duties on alcohol and alcoholic beverages (1) and Article 5 of Council Directive 92/84/EEC of 19 October 1992 on the approximation of the rates of excise duty on alcohol and alcoholic beverages (2) preclude the provisions of Article I(21) and Article IV(1) of Ordonanța de urgență [a Guvernului] nr. 54 din 23 iunie 2010 privind unele măsuri pentru combaterea evaziunii fiscale (Government Emergency Order No 54 of 23 June 2010 laying down certain measures to address tax evasion)?
2.Do the principles of legal certainty and the protection of legitimate [expectations] preclude the rule laid down in Article I(21) and Article IV(1) of Ordonanța de urgență [a Guvernului] nr. 54 din 23 iunie 2010 privind unele măsuri pentru combaterea evaziunii fiscale, inasmuch as it alters the rate of excise duty on still fermented beverages other than beer and wines?
(1) OJ 1992 L 316, p. 21.
(2) OJ 1992 L 316, p. 29.