Judgment of the Court (Fifth Chamber) of July 2, 2020.#SC Terracult SRL v Direcţia Generală Regională a Finanţelor Publice Timişoara –Administraţia Judeţeană a Finanţelor Publice Arad – Serviciul Inspecţie Fiscală Persoane Juridice 5 and ANAF Direcţia Generală Regională a Finanţelor Publice Timişoara Serviciul de Soluţionare a Contestaţiilor.#Preliminary ruling - Tax law - Common system of value added tax - Directive 2006/112/EC - Correction of invoices - Wrongly invoiced tax - Reimbursement of tax unduly paid - Reversal of charge for VAT - Transactions in a tax period which has already been the subject of a tax audit - Tax neutrality - Principle of effectiveness - Proportionality.#Case C-835/18.

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Official record CELEX 62018CJ0835_SUM from European Union at Court of Justice of the European Union. Dated 2 July 2020. Status: decided.

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• Arrêt de la Cour (cinquième chambre) du 2 juillet 2020.#SC Terracult SRL contre Direcţia Generală Regională a Finanţelor Publice Timişoara –Administraţia Judeţeană a Finanţelor Publice Arad – Serviciul Inspecţie Fiscală Persoane Juridice 5 et ANAF Direcţia Generală Regională a Finanţelor Publice Timişoara Serviciul de Soluţionare a Contestaţiilor.#Renvoi préjudiciel – Fiscalité – Système commun de taxe sur la valeur ajoutée (TVA) – Directive 2006/112/CE – Rectification de facture – Taxe erronément facturée – Remboursement de la taxe indûment versée – Régime de l’autoliquidation de la TVA – Transactions afférentes à une période imposable ayant déjà fait l’objet d’un contrôle fiscal – Neutralité fiscale – Principe d’effectivité – Proportionnalité.#Affaire C-835/18.

  judgment · FR · 2 July 2020

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• Urteil des Gerichtshofs (Fünfte Kammer) vom 2. Juli 2020.#SC Terracult SRL gegen Direcţia Generală Regională a Finanţelor Publice Timişoara –Administraţia Judeţeană a Finanţelor Publice Arad – Serviciul Inspecţie Fiscală Persoane Juridice 5 und ANAF Direcţia Generală Regională a Finanţelor Publice Timişoara Serviciul de Soluţionare a Contestaţiilor.#Vorlage zur Vorabentscheidung – Steuerrecht – Gemeinsames Mehrwertsteuersystem – Richtlinie 2006/112/EG – Berichtigung von Rechnungen – Fälschlich in Rechnung gestellte Steuer – Erstattung rechtsgrundlos gezahlter Steuer – Umkehrung der Steuerschuldnerschaft der Mehrwertsteuer (Reverse-Charge-Verfahren) – Umsätze eines Besteuerungszeitraums, der bereits Gegenstand einer Steuerprüfung war – Steuerneutralität – Effektivitätsgrundsatz – Verhältnismäßigkeit.#Rechtssache C-835/18.

  judgment · DE · 2 July 2020

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