Judgment of the Court of Justice in the case Marcu.

The request for a preliminary ruling made by the Curtea de Apel Bucureşti (Court of Appeal, Bucharest, Romania) is inadmissible. The question referred, which concerns the conditions for application of the reverse charge mechanism, is hypothetical and the answer to it is not necessary for the resolution of the dispute in the main proceedings. That question is, accordingly, inadmissible.



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


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