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Case C-627/21: Order of the Court (Seventh Chamber) of 2 May 2022 (request for a preliminary ruling from the Curtea de Apel Alba Iulia — Romania) — SH v Administraţia Judeţeană a Finanţelor Publice Sibiu, Direcţia Generală Regională a Finanţelor Publice Braşov (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Harmonisation of fiscal legislation — Common system of value added tax (VAT) — Directive 2006/112/EC — Deduction of input tax paid in relation to the purchase, building and alteration of immovable property — Ex officio revocation of a taxable person’s identification for VAT purposes — Adjustment of the initial deduction — Reply to the question referred for a preliminary ruling which may be clearly deduced from existing case-law)
ECLI:EU:UNKNOWN:62021CB0627
62021CB0627
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26.9.2022
Official Journal of the European Union
C 368/10
(Case C-627/21) (1)
(Reference for a preliminary ruling - Article 99 of the Rules of Procedure of the Court of Justice - Harmonisation of fiscal legislation - Common system of value added tax (VAT) - Directive 2006/112/EC - Deduction of input tax paid in relation to the purchase, building and alteration of immovable property - Ex officio revocation of a taxable person’s identification for VAT purposes - Adjustment of the initial deduction - Reply to the question referred for a preliminary ruling which may be clearly deduced from existing case-law)
(2022/C 368/14)
Language of the case: Romanian
Referring court
Parties to the main proceedings
Appellant: S.H.
Respondents: Administraţia Judeţeană a Finanţelor Publice Sibiu, Direcţia Generală Regională a Finanţelor Publice Braşov
Operative part of the order
Articles 16, 184, 186 to 188 and 192 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as precluding national rules and practice requiring a taxable person, whose identification for value added tax (VAT) purposes was revoked for a given period on account of there being no taxable transactions shown in that person’s VAT returns filed during six consecutive months, to adjust the input VAT deducted in relation to the purchase of capital goods without that taxable person being entitled to adduce evidence that the substantive conditions for benefitting from the right to deduct are satisfied, on the ground that there is an irrebuttable presumption that the taxable person used those goods for purposes other than economic activities.
(1)
OJ C 191, 10.5.2022.
Language of the case: Romanian
ECLI:EU:C:2022:140