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Court of Justice of the European Union · Judgment

C‑424/12SC Fatorie SRL v Direcţia Generală a Finanţelor Publice Bihor

Decided
2014-02-06
ECLI
ECLI:EU:C:2014:50
CELEX
62012CJ0424
Finality
Final, the decision cannot be appealed

The court's own keywords

Request for a preliminary ruling — VAT — Directive 2006/112/EC — Reverse charge procedure — Right to deduct — Payment of the tax to the service supplier — Omission of mandatory particulars — Payment of VAT not due — Loss of the right to deduct — Principle of fiscal neutrality — Principle of legal certainty.

Interprets

    EUR-LexThe Court

    Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

    The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.

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    • Six fixed blocks, one source per line
    • No sentence written by a language model
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