Official Journal of the European Union

Series C

C/2024/935

29.1.2024

(Case C-640/23, Greentech)

(C/2024/935)

Language of the case: Romanian

Referring court

Parties to the main proceedings

Appellants and defendants at first instance: Direcția Generală Regională a Finanțelor Publice Galați — Administrația Județeană a Finanțelor Publice Vrancea and Direcția Generală de Administrare a Marilor Contribuabili

Respondent and applicant at first instance: Greentech SA

Question referred

Do the principles of neutrality, legal certainty and the protection of legitimate expectations, governed by the provisions of Articles 2, 19 and 168 of [Directive 2006/112], read in conjunction with Article 203 thereof, preclude a refusal to recognise the right to deduct the VAT paid in respect of a sales transaction, which has subsequently been reclassified by the tax authorities as a transfer of an undertaking falling outside the scope of VAT, where the VAT has already been collected by the State budget and cannot be refunded under national legislation?

Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).

ELI: http://data.europa.eu/eli/C/2024/935/oj

ISSN 1977-091X (electronic edition)

* * *

Language of the case: Romanian

* * *