Asunto C-424/12: Sentencia del Tribunal de Justicia (Sala Segunda) de 6 de febrero de 2014 (petición de decisión prejudicial planteada por la Curtea de Apel Oradea — Rumanía) — SC Fatorie SRL/Direcția Generală a Finanțelor Publice Bihor (Procedimiento prejudicial — IVA — Directiva 2006/112/CE — Autoliquidación — Derecho a deducción — Pago del impuesto al prestador de servicios — Omisión de menciones obligatorias — Pago de un IVA indebido — Pérdida del derecho a deducción — Principio de neutralidad fiscal — Principio de seguridad jurídica)
Section | información judicial |
Issuing Organization | Eurofound |
Lengua de procedimiento: rumano
Curtea de Apel Oradea
Demandante: SC Fatorie SRL
Demandada: Direcția Generală a Finanțelor Publice Bihor
Petición de decisión prejudicial — Curtea de Apel Oradea — Interpretación de la Directiva 2006/112/CE del Consejo, de 28 de noviembre de 2006, relativa al sistema común del impuesto sobre el valor añadido (DO L 347, p. 1) — Pérdida del derecho a la deducción del IVA por no mencionar en la factura la aplicación del régimen de autoliquidación — Principio de seguridad jurídica — Decisión por la que se ordena pagar el importe del IVA deducido indebidamente así como los intereses y recargos de demora tras una resolución definitiva que reconoce el derecho de deducción — Principio de neutralidad fiscal — Pago del IVA incluido erróneamente en una factura por un tercero — Ausencia de intervención de las autoridades fiscales para la corrección de la factura e imposibilidad de regularización a posteriori.
1)
En el marco de una operación sujeta al sistema de la autoliquidación, en circunstancias como las del litigio principal, la Directiva 2006/112/CE del Consejo, de 28 de noviembre de 2006, relativa al sistema común del impuesto sobre el valor añadido, y el principio de neutralidad fiscal no se oponen a que el destinatario de servicios quede privado del derecho...
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