Asunto C-69/17: Sentencia del Tribunal de Justicia (Sala Séptima) de 12 de septiembre de 2018 (petición de decisión prejudicial planteada por la Curtea de Apel Bucureşti — Rumanía) — Siemens Gamesa Renewable Energy România SRL, anteriormente Gamesa Wind România SRL / Agenţia Naţională de Administrare Fiscală — Direcţia Generală de Soluţionare a Contestaţiilor, Agenţia Naţională de Administrare Fiscală — Direcţia Generală de Administrare a Marilor Contribuabili [Procedimiento prejudicial — Fiscalidad — Impuesto sobre el valor añadido (IVA) — Derecho a la deducción — Adquisiciones efectuadas por un contribuyente declarado «inactivo» por la Administración tributaria — Denegación del derecho a la deducción — Principios de proporcionalidad y de neutralidad del IVA]
Section | información judicial |
Issuing Organization | Tribunal de Justicia de las Comunidades Europeas |
12.11.2018 ES Diario Oficial de la Unión Europea C 408/14
Lengua de procedimiento: rumano
Curtea de Apel Bucureşti
Demandante: Siemens Gamesa Renewable Energy România SRL, anteriormente Gamesa Wind România SRL
Demandadas: Agenţia Naţională de Administrare Fiscală — Direcţia Generală de Soluţionare a Contestaţiilor, Agenţia Naţională de Administrare Fiscală — Direcţia Generală de Administrare a Marilor Contribuabili
La Directiva 2006/112/CE del Consejo, de 28 de noviembre de 2006, relativa al sistema común del impuesto sobre el valor añadido, en su versión modificada por la Directiva 2010/45/UE del Consejo, de 13 de julio de 2010, en particular sus artículos 213, 214 y 273, debe interpretarse en el sentido de que se opone a una normativa nacional, como la controvertida en el litigio principal, que permite a la Administración tributaria denegar a un sujeto pasivo que ha efectuado adquisiciones mientras estuvo anulado su número de...
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