Judgment of the Court (Seventh Chamber) of 9 July 2015.#Radu Florin Salomie and Nicolae Vasile Oltean v Direcția Generală a Finanțelor Publice Cluj.#Request for a preliminary ruling from the Curtea de Apel Cluj.#Reference for a preliminary ruling) — Value added tax (VAT) — Directive 2006/112/EC — Articles 167, 168, 179 and 213 — Reclassification by the national tax authority of a transaction as an economic activity subject to VAT — Principle of legal certainty — Principle of protection of legitimate expectations — National legislation making the exercise of the right of deduction subject to the identification of the trader concerned for VAT purposes and to the filing of a tax return in respect of that tax.#Case C-183/14.

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Official record CELEX 62014CJ0183 from European Union at Court of Justice of the European Union. Dated 9 July 2015. Status: decided.

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9 July 2015
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Judgment of the Court - 9 July 2015#Salomie and Oltean#Case C-183/14

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Judgment of the Court - 9 July 2015#Salomie and Oltean#Case C-183/14
judgment · GA · 9 July 2015
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Unionin tuomioistuimen tuomio (seitsemäs jaosto) 9.7.2015.#Radu Florin Salomie ja Nicolae Vasile Oltean vastaan Direcția Generală a Finanțelor Publice Cluj.#Ennakkoratkaisupyyntö – Curtea de Apel Cluj.#Ennakkoratkaisupyyntö – Arvonlisävero – Direktiivi 2006/112/EY – 167, 168, 179 ja 213 artikla – Verohallinto määrittelee liiketoimen arvonlisäverolliseksi liiketoiminnaksi – Oikeusvarmuuden periaate – Luottamuksensuojan periaate – Kansallinen lainsäädäntö, jonka mukaan vähennysoikeuden käyttämisen edellytyksenä on, että kyseinen toimija rekisteröityy arvonlisäverovelvolliseksi ja että tämä jättää kyseistä veroa koskevan ilmoituksen.#Asia C-183/14.
judgment · FI · 9 July 2015
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2015 m. liepos 9 d. Teisingumo Teismo (septintoji kolegija) sprendimas.#Radu Florin Salomie ir Nicolae Vasile Oltean prieš Direcția Generală a Finanțelor Publice Cluj.#Curtea de Apel Cluj prašymas priimti prejudicinį sprendimą.#Prašymas priimti prejudicinį sprendimą – Pridėtinės vertės mokestis (PVM) – Direktyva 2006/112/EB – 167, 168, 179 ir 213 straipsniai – Mokesčių administratoriaus atliktas sandorio perkvalifikavimas į PVM apmokestinamąją ekonominę veiklą – Teisinio saugumo principas – Teisėtų lūkesčių apsaugos principas – Nacionalinės teisės aktai, pagal kuriuos naudojimasis teise į atskaitą priklauso nuo atitinkamo ūkio subjekto įsiregistravimo kaip PVM mokėtojo ir šio mokesčio deklaracijos pateikimo.#Byla C-183/14.
judgment · LT · 9 July 2015
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Urteil des Gerichtshofs (Siebte Kammer) vom 9. Juli 2015.#Radu Florin Salomie und Nicolae Vasile Oltean gegen Direcția Generală a Finanțelor Publice Cluj.#Vorabentscheidungsersuchen der Curtea de Apel Cluj.#Vorlage zur Vorabentscheidung – Mehrwertsteuer – Richtlinie 2006/112/EG – Art. 167, 168, 179 und 213 – Umqualifizierung eines Umsatzes durch die nationale Steuerbehörde in eine der Mehrwertsteuer unterliegende wirtschaftliche Tätigkeit – Grundsatz der Rechtssicherheit – Grundsatz des Vertrauensschutzes – Nationale Regelung, die die Ausübung des Rechts auf Vorsteuerabzug davon abhängig macht, dass der betreffende Wirtschaftsteilnehmer mehrwertsteuerlich registriert ist und dass eine Mehrwertsteuererklärung abgegeben wurde.#Rechtssache C-183/14.
judgment · DE · 9 July 2015
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Arrest van het Hof (Zevende kamer) van 9 juli 2015.#Radu Florin Salomie en Nicolae Vasile Oltean tegen Direcția Generală a Finanțelor Publice Cluj.#Verzoek van de Curtea de Apel Cluj om een prejudiciële beslissing.#Prejudiciële verwijzing – Belasting over de toegevoegde waarde (btw) – Richtlijn 2006/112/EG – Artikelen 167, 168, 179 en 213 – Herkwalificatie door de nationale belastingdienst van een handeling als een aan de btw onderworpen economische activiteit – Rechtszekerheidsbeginsel – Beginsel van bescherming van het gewettigd vertrouwen – Nationale regeling die de uitoefening van het recht op aftrek afhankelijk stelt van de identificatie van de betrokken marktdeelnemer voor btw-doeleinden en van de indiening van een aangifte in die belasting.#Zaak C-183/14.
judgment · NL · 9 July 2015
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Απόφαση του Δικαστηρίου (έβδομο τμήμα) της 9ης Ιουλίου 2015.#Radu Florin Salomie και Nicolae Vasile Oltean κατά Direcția Generală a Finanțelor Publice Cluj.#Αίτηση του Curtea de Apel Cluj για την έκδοση προδικαστικής αποφάσεως.#Προδικαστική παραπομπή — Φόρος προστιθέμενης αξίας (ΦΠΑ) — Οδηγία 2006/112/ΕΚ — Άρθρα 167, 168, 179 και 213 — Νέος χαρακτηρισμός από την εθνική φορολογική διοίκηση συναλλαγής ως οικονομικής δραστηριότητας υποκείμενης σε ΦΠΑ — Αρχή της ασφάλειας δικαίου — Αρχή της προστασίας της δικαιολογημένης εμπιστοσύνης — Εθνική ρύθμιση η οποία εξαρτά την άσκηση του δικαιώματος προς έκπτωση από την εγγραφή του οικείου οικονομικού φορέα στο μητρώο ΦΠΑ και την υποβολή φορολογικής δηλώσεως για τον συγκεκριμένο φόρο.#Υπόθεση C-183/14.
judgment · EL · 9 July 2015
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Domstolens dom (sjunde avdelningen) av den 9 juli 2015.#Radu Florin Salomie och Nicolae Vasile Oltean mot Direcția Generală a Finanțelor Publice Cluj.#Begäran om förhandsavgörande från Curtea de Apel Cluj.#Begäran om förhandsavgörande – Mervärdesskatt – Direktiv 2006/112/EG – Artiklarna 167, 168, 179 och 213 – Nationella skattemyndighetens omkvalificering av en transaktion som mervärdesskattepliktig ekonomisk verksamhet – Rättssäkerhetsprincipen – Principen om skydd för berättigade förväntningar – Nationell lagstiftning enligt vilken avdragsrätt förutsätter att den berörda aktören är registrerad till mervärdesskatt och har inkommit med en mervärdesskattedeklaration.#Mål C-183/14.
judgment · SV · 9 July 2015
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Sodba Sodišča (sedmi senat) z dne 9. julija 2015.#Radu Florin Salomie in Nicolae Vasile Oltean proti Direcția Generală a Finanțelor Publice Cluj.#Predlog za sprejetje predhodne odločbe, ki ga je vložilo Curtea de Apel Cluj.#Predhodno odločanje – Davek na dodano vrednost (DDV) – Direktiva 2006/112/ES – Členi 167, 168, 179 in 213 – Prekvalifikacija transakcije s strani nacionalne davčne uprave v gospodarsko dejavnost, ki je predmet DDV – Načelo pravne varnosti – Načelo varstva zaupanja v pravo – Nacionalna ureditev, ki pogojuje pravico do odbitka z identifikacijo zadevnega subjekta za namene DDV in s predložitvijo obračuna tega davka.#Zadeva C-183/14.
judgment · SL · 9 July 2015
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Acórdão do Tribunal de Justiça (Sétima Secção) de 9 de julho de 2015.#Radu Florin Salomie e Nicolae Vasile Oltean contra Direcția Generală a Finanțelor Publice Cluj.#Pedido de decisão prejudicial apresentado pela Curtea de Apel Cluj.#Reenvio prejudicial — Imposto sobre o valor acrescentado (IVA) — Diretiva 2006/112/CE — Artigos 167.°, 168.°, 179.° e 213.° — Requalificação pela Administração Fiscal nacional de uma operação como atividade económica sujeita a IVA — Princípio da segurança jurídica — Princípio da proteção da confiança legítima — Regulamentação nacional que subordina o exercício do direito a dedução ao registo do operador no IVA e à apresentação de uma declaração do imposto.#Processo C-183/14.
judgment · PT · 9 July 2015
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Euroopa Kohtu otsus (seitsmes koda), 9.7.2015.#Radu Florin Salomie ja Nicolae Vasile Oltean versus Direcția Generală a Finanțelor Publice Cluj.#Eelotsusetaotlus, mille on esitanud Curtea de Apel Cluj.#Eelotsusetaotlus – Käibemaks – Direktiiv 2006/112/EÜ – Artiklid 167, 168, 179 ja 213 – Tehingu ümberkvalifitseerimine käibemaksuga maksustatavaks majandustegevuseks liikmesriigi maksuhalduri poolt – Õiguskindluse põhimõte – Õiguspärase ootuse põhimõte – Siseriiklikud õigusnormid, mis seavad mahaarvamisõiguse teostamise tingimuseks ettevõtja käibemaksukohustuslasena registreerimise ja vastava maksudeklaratsiooni esitamise.#Kohtuasi C-183/14.
judgment · ET · 9 July 2015
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A Bíróság ítélete (hetedik tanács), 2015. július 9.#Radu Florin Salomie és Nicolae Vasile Oltean kontra Direcția Generală a Finanțelor Publice Cluj.#A Curtea de Apel Cluj (Románia) által benyújtott előzetes döntéshozatal iránti kérelem.#Előzetes döntéshozatal iránti kérelem – Hozzáadottérték‑adó (héa) – 2006/112/EK irányelv – 167., 168., 179. és 213. cikk – Valamely ügylet héaköteles gazdasági tevékenységgé történő, nemzeti adóhatóság általi átminősítése – A jogbiztonság elve – A bizalomvédelem elve – A levonási jog gyakorlását az érintett gazdasági szereplő héaalanyként történő nyilvántartásba vételének és az ezen adóra vonatkozó bevallás benyújtásának alárendelő nemzeti szabályozás.#C-183/14. sz. ügy.
judgment · HU · 9 July 2015
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Решение на Съда (седми състав) от 9 юли 2015 г.#Radu Florin Salomie и Nicolae Vasile Oltean срещу Direcția Generală a Finanțelor Publice Cluj.#Преюдициално запитване, отправено от Curtea de Apel Cluj.#Преюдициално запитване — Данък върху добавената стойност (ДДС) — Директива 2006/112/EО — Членове 167, 168, 179 и 213 — Промяна от националната данъчна администрация на квалификацията на сделка като подлежаща на облагане с ДДС стопанска дейност — Принцип на правна сигурност — Принцип на защита на оправданите правни очаквания — Национална правна уредба, според която правото на приспадане може да бъде упражнено, ако съответният оператор е регистриран по ДДС и е внесен депозит за приспаднатия данък.#Дело C-183/14.
judgment · BG · 9 July 2015
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Rozsudok Súdneho dvora (siedma komora) z 9. júla 2015.#Radu Florin Salomie a Nicolae Vasile Oltean proti Direcția Generală a Finanțelor Publice Cluj.#Návrh na začatie prejudiciálneho konania, ktorý podal Curtea de Apel Cluj.#Návrh na začatie prejudiciálneho konania – Daň z pridanej hodnoty (DPH) – Smernica 2006/112/ES – Články 167, 168, 179 a 213 – Prehodnotenie transakcie na ekonomickú činnosť podliehajúcu DPH vnútroštátnym daňovým orgánom – Zásada právnej istoty – Zásada ochrany legitímnej dôvery – Vnútroštátna právna úprava podmieňujúca výkon práva na odpočet registráciou dotknutého subjektu na účely DPH a predložením vyúčtovania tejto dane.#Vec C-183/14.
judgment · SK · 9 July 2015
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Sentenza tal-Qorti tal-Ġustizzja (Is-Seba’ Awla) tad-9 ta’ Lulju 2015.#Radu Florin Salomie u Nicolae Vasile Oltean vs Direcția Generală a Finanțelor Publice Cluj.#Talba għal deċiżjoni preliminari mressqa mill-Curtea de Apel Cluj.#Rinviju għal deċiżjoni preliminari – Taxxa fuq il-valur miżjud (VAT) – Direttiva 2006/112/KE – Artikoli 167, 168, 179 u 213 – Klassifikazzjoni mill-ġdid ta’ tranżazzjoni, mill-amministrazzjoni fiskali nazzjonali, bħala attività ekonomika suġġetta għall-VAT – Prinċipju ta’ ċertezza legali – Prinċipju ta’ protezzjoni tal-aspettattivi leġittimi – Leġiżlazzjoni nazzjonali li tissuġġetta l-eżerċizzju tad-dritt għal tnaqqis għall-identifikazzjoni tal-operatur ikkonċernat għall-finijiet tal-VAT u għall-preżentata ta’ dikjarazzjoni ta’ din it-taxxa.#Kawża C-183/14.
judgment · MT · 9 July 2015
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Presuda Suda (sedmo vijeće) od 9. srpnja 2015.#Radu Florin Salomie i Nicolae Vasile Oltean protiv Direcția Generală a Finanțelor Publice Cluj.#Zahtjev za prethodnu odluku koji je uputio Curtea de Apel Cluj.#Zahtjev za prethodnu odluku – Porez na dodanu vrijednost (PDV) – Direktiva 2006/112/EZ – Članci 167., 168., 179. i 213. – Prekvalifikacija od strane nacionalne porezne uprave transakcije kao gospodarske aktivnosti podvrgnute PDV‑u – Načelo pravne sigurnosti – Načelo zaštite legitimnih očekivanja – Nacionalni propis koji ostvarivanje prava na odbitak podvrgava identifikaciji subjekta o kojem je riječ kao poreznog obveznika PDV‑a i podnošenju obračuna tog poreza.#Predmet C-183/14.
judgment · HR · 9 July 2015
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Domstolens dom (Syvende Afdeling) af 9. juli 2015.#Radu Florin Salomie og Nicolae Vasile Oltean mod Direcția Generală a Finanțelor Publice Cluj.#Anmodning om præjudiciel afgørelse indgivet af Curtea de Apel Cluj.#Præjudiciel forelæggelse – merværdiafgift (moms) – direktiv 2006/112/EF – artikel 167, 168, 179 og 213 – den nationale afgiftsmyndigheds ændring af kvalificeringen af en transaktion inden for en momspligtig økonomisk virksomhed – retssikkerhedsprincippet – princippet om beskyttelse af den berettigede forventning – national lovgivning, som underlægger udøvelsen af fradragsretten et krav om momsregistrering af den pågældende erhvervsdrivende og erlæggelse af et a conto-beløb af afgiften.#Sag C-183/14.
judgment · DA · 9 July 2015
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Hotărârea Curții (Camera a șaptea) din 9 iulie 2015.#Radu Florin Salomie și Nicolae Vasile Oltean împotriva Direcției Generale a Finanțelor Publice Cluj.#Cerere de decizie preliminară formulată de Curtea de Apel Cluj.#Trimitere preliminară – Taxă pe valoarea adăugată (TVA) – Directiva 2006/112/CE – Articolele 167, 168, 179 și 213 – Recalificare de către administrația fiscală națională a unei operațiuni drept activitate economică supusă TVA‑ului – Principiul securității juridice – Principiul protecției încrederii legitime – Reglementare națională care condiționează exercitarea dreptului de deducere de înregistrarea în scopuri de TVA a operatorului vizat și de depunerea unui decont de taxă.#Cauza C-183/14.
judgment · RO · 9 July 2015
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Rozsudek Soudního dvora (sedmého senátu) ze dne 9. července 2015.#Radu Florin Salomie a Nicolae Vasile Oltean v. Direcția Generală a Finanțelor Publice Cluj.#Žádost o rozhodnutí o předběžné otázce podaná Curtea de Apel Cluj.#Řízení o předběžné otázce – Daň z přidané hodnoty (DPH) – Směrnice 2006/112/ES – Články 167, 168, 179 a 213 – Změna kvalifikace plnění na ekonomickou činnost podléhající DPH vnitrostátním správcem daně – Zásada právní jistoty – Zásada ochrany legitimního očekávání – Vnitrostátní právní úprava podrobující uplatnění nároku na odpočet daně registrací dotyčného hospodářského subjektu pro účely DPH a podáním přiznání k této dani.#Věc C-183/14.
judgment · CS · 9 July 2015
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Tiesas spriedums (septītā palāta) 2015. gada 9. jūlijā.#Radu Florin Salomie un Nicolae Vasile Oltean pret Direcția Generală a Finanțelor Publice Cluj.#Curtea de Apel Cluj lūgums sniegt prejudiciālu nolēmumu.#Lūgums sniegt prejudiciālu nolēmumu – Pievienotās vērtības nodoklis (PVN) – Direktīva 2006/112/EK – 167., 168., 179. un 213. pants – Darījuma pārkvalificēšana, ko ir veikusi valsts nodokļu administrācija, par saimniecisku darbību, par kuru ir jāmaksā PVN – Tiesiskās noteiktības princips – Tiesiskās paļāvības aizsardzības princips – Valsts tiesiskais regulējums, kurā tiesības uz nodokļa atskaitīšanu ir atkarīgas no attiecīgā uzņēmēja kā PVN maksātāja reģistrācijas un no šī nodokļa deklarācijas iesniegšanas.#Lieta C-183/14.
judgment · LV · 9 July 2015
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Sentenza della Corte (Settima Sezione) del 9 luglio 2015.#Radu Florin Salomie e Nicolae Vasile Oltean contro Direcția Generală a Finanțelor Publice Cluj.#Domanda di pronuncia pregiudiziale proposta dalla Curtea de Apel Cluj.#Rinvio pregiudiziale – Imposta sul valore aggiunto (IVA) – Direttiva 2006/112/CE – Articoli 167, 168, 179 e 213 – Riqualificazione di un’operazione, da parte dell’amministrazione tributaria nazionale, come attività economica soggetta a IVA – Principio della certezza del diritto – Principio di tutela del legittimo affidamento – Normativa nazionale che subordina l’esercizio del diritto a detrazione alla registrazione dell’operatore interessato ai fini dell’IVA e alla presentazione di una dichiarazione IVA.#Causa C-183/14.
judgment · IT · 9 July 2015
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Wyrok Trybunału (siódma izba) z dnia 9 lipca 2015 r.#Radu Florin Salomie i Nicolae Vasile Oltean przeciwko Direcția Generală a Finanțelor Publice Cluj.#Wniosek o wydanie orzeczenia w trybie prejudycjalnym złożony przez Curtea de Apel Cluj.#Odesłanie prejudycjalne – Podatek od wartości dodanej (VAT) – Dyrektywa 2006/112/WE – Artykuły 167, 168, 179 i 213 – Zmiana kwalifikacji transakcji przez krajową administrację podatkową na działalność gospodarczą objętą podatkiem VAT – Zasada pewności prawa – Zasada ochrony uzasadnionych oczekiwań – Przepisy krajowe uzależniające korzystanie z prawa do odliczenia od identyfikacji danego przedsiębiorcy do celów podatku VAT i złożenia deklaracji w zakresie tego podatku.#Sprawa C-183/14.
judgment · PL · 9 July 2015
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Arrêt de la Cour (septième chambre) du 9 juillet 2015.#Radu Florin Salomie et Nicolae Vasile Oltean contre Direcția Generală a Finanțelor Publice Cluj.#Demande de décision préjudicielle, introduite par la Curtea de Apel Cluj.#Renvoi préjudiciel – Taxe sur la valeur ajoutée (TVA) – Directive 2006/112/CE – Articles 167, 168, 179 et 213 – Requalification par l’administration fiscale nationale d’une opération en activité économique soumise à la TVA – Principe de sécurité juridique – Principe de protection de la confiance légitime – Réglementation nationale subordonnant l’exercice du droit à déduction à l’identification de l’opérateur concerné à la TVA et au dépôt d’un décompte de cette taxe.#Affaire C-183/14.
judgment · FR · 9 July 2015
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Sentencia del Tribunal de Justicia (Sala Séptima) de 9 de julio de 2015.#Radu Florin Salomie y Nicolae Vasile Oltean contra Direcția Generală a Finanțelor Publice Cluj.#Petición de decisión prejudicial planteada por la Curtea de Apel Cluj.#Procedimiento prejudicial — Impuesto sobre el valor añadido (IVA) — Directiva 2006/112/CE — Artículos 167, 168, 179 y 213 — Recalificación de una operación por la autoridad fiscal nacional como actividad económica sujeta al IVA — Principio de seguridad jurídica — Principio de protección de la confianza legítima — Normativa nacional que supedita el ejercicio del derecho a deducción al registro del operador a efectos de IVA y a la presentación de la declaración de este impuesto.#Asunto C-183/14.
judgment · ES · 9 July 2015
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Judgment of the Court (Seventh Chamber) of 9 July 2015.#Radu Florin Salomie and Nicolae Vasile Oltean v Direcția Generală a Finanțelor Publice Cluj.#Request for a preliminary ruling from the Curtea de Apel Cluj.#Reference for a preliminary ruling) — Value added tax (VAT) — Directive 2006/112/EC — Articles 167, 168, 179 and 213 — Reclassification by the national tax authority of a transaction as an economic activity subject to VAT — Principle of legal certainty — Principle of protection of legitimate expectations — National legislation making the exercise of the right of deduction subject to the identification of the trader concerned for VAT purposes and to the filing of a tax return in respect of that tax.#Case C-183/14.
judgment · EN · 9 July 2015
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Official source: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:62014CJ0183
Open data entity: http://publications.europa.eu/resource/cellar/5482319c-2622-11e5-a342-01aa75ed71a1
eurlex · 62014CJ0183 · source updated 9 July 2015