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)

Sectioninformación judicial
Issuing OrganizationEurofound

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...

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