Request for a preliminary ruling from the Curtea de Apel Cluj in the case SC Exmitiani.
In a situation such as that in the main proceedings, in which the disputed administrative measure was adopted before the accession of the Republic of Romania to the European Union and the appeal against that measure was decided on by provision of the tax authorities after the accession, does the principle of cooperation in good faith imply that national legislation is to be interpreted in the light of the EU directives applicable to VAT? 

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


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