Official Journal of the European Union
Judgment of the Court (Eighth Chamber) of 10 February 2022 (request for a preliminary ruling from the Curtea de Apel Alba Iulia — Romania) — Philips Orăştie S.R.L. v Direcţia Generală de Administrare a Marilor Contribuabili
(Case C-487/20) (1)
(Reference for a preliminary ruling - Harmonisation of fiscal legislation - Common system of value added tax (VAT) - Directive 2006/112/EC - Articles 179 and 183 - Right to deduct VAT - Conditions - Compensation or refund of excess VAT - Additional liabilities - Principle of fiscal neutrality - Principles of equivalence and effectiveness)
Language of the case: Romanian
Curtea de Apel Alba Iulia
Parties to the main proceedings
Applicant: Philips Orăştie S.R.L.
Defendant: Direcţia Generală de Administrare a Marilor Contribuabili
Operative part of the judgment
The first paragraph of Article 179 and the first paragraph of Article 183 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, as well as the principle of equivalence, must be interpreted as precluding national legislation which lays down detailed procedural rules governing actions for the refund of value added tax (VAT), based on an infringement of the common system of VAT, less favourable than those applicable to similar actions based on an infringement of domestic law relating to duties and taxes other than VAT.
(1) OJ C 433, 14.12.2020.