Asunto C-664/16: Petición de decisión prejudicial planteada por la Curtea de Apel Alba Iulia (Rumanía) el 21 de diciembre de 2016 — Lucrețiu Hadrian Vădan/Agenția Națională de Administrare Fiscală — Direcția Generală de Soluționare a Contestațiilor, Direcția Generală Regională a Finanțelor Publice Brașov — Administrația Județeană a Finanțelor Publice Alba
Section | información judicial |
3.4.2017 ES Diario Oficial de la Unión Europea C 104/27
Lengua de procedimiento: rumano
Curtea de Apel Alba Iulia
Demandante: Lucrețiu Hadrian Vădan
Demandadas: Agenția Națională de Administrare Fiscală — Direcția Generală de Soluționare a Contestațiilor y Direcția Generală Regională a Finanțelor Publice Brașov — Administrația Județeană a Finanțelor Publice Alba
1) La Directiva 2006/112 (1) en general y sus artículos 167, 168, 178, 179 y 273 en particular, así como el principio de proporcionalidad y de neutralidad ¿pueden interpretarse en el sentido de que permiten a un sujeto pasivo que reúne los requisitos materiales para la deducción del IVA disfrutar de su derecho de deducción cuando, en un contexto concreto como el del litigio principal, no puede demostrar mediante la presentación de facturas fiscales los importes previamente pagados por las entregas de bienes y las prestaciones de servicios
2) En caso de respuesta afirmativa a la primera cuestión prejudicial ¿pueden interpretarse la Directiva 2006/112 así como los principios de proporcionalidad y de neutralidad en el sentido de que un modo de estimación indirecta (mediante...
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