Asunto C-358/20: Petición de decisión prejudicial planteada por la Judecătoria Oradea (Rumanía) el 30 de julio de 2020 — Promexor Trade Srl / Direcţia Generală a Finanţelor Publice Cluj — Administraţia Judeţeană a Finanţelor Publice Bihor
Section | Serie C |
9.11.2020 ES Diario Oficial de la Unión Europea C 378/17
1) La Directiva 2006/112/CE (1) y el principio de neutralidad fiscal, ¿se oponen a una normativa nacional por la que un Estado miembro obliga a un ciudadano a devengar y a abonar al Estado el IVA por tiempo indeterminado, pero sin reconocerle de manera correlativa el derecho a la deducción del IVA, basándose en que se le había anulado de oficio el número de identificación a efectos del IVA debido a que en las declaraciones del IVA presentadas referidas a seis meses consecutivos o a dos trimestres naturales consecutivos no había puesto de manifiesto operaciones que entraran en el ámbito de aplicación del IVA
2) En las circunstancias del litigio principal, ¿son compatibles los principios de seguridad jurídica, protección de la confianza legítima, proporcionalidad y cooperación leal, tal como se desprenden de la Directiva 2006/112/CE, con una normativa nacional o con una práctica de la administración tributaria mediante la cual, aunque el Estado miembro autoriza generalmente, previa solicitud, que una persona jurídica sea registrada nuevamente a efectos del IVA tras la anulación de oficio del número de identificación a efectos del IVA, sin embargo, en determinadas circunstancias concretas, el contribuyente no puede solicitar ser registrado nuevamente a...
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