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European Union
Philips Orăştie SRL v Direcţia Generală de Administrare a Marilor Contribuabili (C-487/20)
Consideration of the question referred
31

Philips Orăştie SRL v Direcţia Generală de Administrare a Marilor Contribuabili (C-487/20)

Judgment of 10 Feb 2022law://eu/cjeu/2020/c-487-20/para_31@2026-11-11

31However, the Court may, for the purposes of the verification which the national court must carry out, provide it with certain information relating to the interpretation of EU law.

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Key facts

Court: Court of Justice · Eighth Chamber
Case: C-487/20 · ECLI:EU:C:2022:92
Decided: 10 Feb 2022
Procedure: Preliminary reference · referred by the Curtea de Apel Alba Iulia (Court of Appeal, Alba Iulia, Romania)
Applicant: Philips Orăştie SRL
Defendant: Direcţia Generală de Administrare a Marilor Contribuabili
Rapporteur: F. Biltgen
Advocate General: J. Kokott
Bench: 3 judges
J. Passer, F. Biltgen, N. Wahl
Language: Romanian
Official: CURIA · EUR-Lex 62020CJ0487

Topics

Value added tax

History · 1 version

10 Feb 2022Reading

Connections

Interprets 1: Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Cited by 3: Modexel – Consultores e Serviços SA v Autoridade Tributária e Assuntos Fiscais da Região Autónoma da Madeira (C-680/23); 'NARE-BG' ЕООD v Direktor na direktsia 'Obzhalvane i danachno-osiguritelna praktika' Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (C-429/23)2 provisions; Porr Bau GmbH v Bezirkshauptmannschaft Graz-Umgebung (C-238/21)
Cites 5: Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax; Silvia Georgiana Câmpean v Serviciul Fiscal Municipal Mediaș, anciennement Administrația Finanțelor Publice a Municipiului Mediaș and Administrația Fondului pentru Mediu (C-200/14); Mednis SIA v Valsts ieņēmumu dienests (C-525/11); Littlewoods Retail Ltd and Others v Her Majesty’s Commissioners of Revenue and Customs (C-591/10); Enel Maritsa Iztok 3 AD v Direktor «Obzhalvane i upravlenie na izpalnenieto» NAP (C-107/10)