I imagine what I want to write in my case, I write it in the search engine and I get exactly what I wanted. Thank you!
Valentina R., lawyer
2012/C 243/12
Language of the case: Romanian
Applicant: Călin Ion Plavoșin
Defendants: Direcția Generală a Finanțelor Publice Timiș — Serviciul Soluționare Contestații, Activitatea de Inspecție Fiscală — Serviciul de Inspecție Fiscală Timiș
In the case where a vendor has been reclassified as a taxable person for VAT purposes and the consideration for (price of) the supply of the immovable property has been determined by the parties, without any reference to VAT, must Articles 73 and 78 of Council Directive 2006/112/EC be interpreted as meaning that the taxable amount is:
(a) the consideration for (price of) the supply of the property determined by the parties, less the rate of VAT, or
(b) the consideration for (price of) the supply of the property agreed by the parties?
Council Directive of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).
Language of the case: Romanian