Request for a preliminary ruling from the Curtea de Apel Alba Iulia (Romania) in the case Ienciu.
If 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 ( 1 ) 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? 
 
C-313/13
 

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Rubriek: Europees belastingrecht, Omzetbelasting

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