{"id":5438,"date":"2025-04-15T21:09:16","date_gmt":"2025-04-15T18:09:16","guid":{"rendered":"https:\/\/www.csde.ro\/?p=5438"},"modified":"2025-04-15T21:09:16","modified_gmt":"2025-04-15T18:09:16","slug":"t-233-25-mokoryte-pendinte-trimitere-preliminara-privind-interpretarea-directivei-tva","status":"publish","type":"post","link":"https:\/\/www.csde.ro\/?p=5438","title":{"rendered":"T-233\/25, Mokoryte, pendinte. Trimitere preliminar\u0103 privind interpretarea Directivei TVA"},"content":{"rendered":"\n<!--more-->\n\n\n\n<p>T-233\/25, Mokoryte, pendinte<\/p>\n\n\n\n<p><a href=\"https:\/\/curia.europa.eu\/juris\/liste.jsf?lgrec=fr&amp;td=;ALL&amp;language=en&amp;num=T-233\/25&amp;jur=T\">CURIA<\/a><\/p>\n\n\n\n<p>I.1. Instanta na\u021bional\u0103 \u2013 Curtea de Apel Cluj<\/p>\n\n\n\n<p>Textul intrebarii preliminare,a incheierii din 24 februarie 2025,  asa cum este publicat pe portalul instantelor de judecata, este urmatorul: \u201eDac\u0103 dispozi\u0163iile art. 90 din Directiva TVA 2006\/112\/CE se opun sau nu ca \u00een cadrul unor raporturi contractuale de antrepriza, urmate de subantrepriz\u0103, in care intervine o cesiune de crean\u0163a intre antreprenor si subantreprenor, astfel \u00eenc\u00e2t subantreprenorul dob\u00e2nde\u015fte o crean\u0163a fata de beneficiarul final al lucr\u0103rilor s\u0103 se poat\u0103 face aplicarea ajust\u0103rii bazei de impozitare TVA de c\u0103tre subantreprenorul cesionar\u201d<\/p>\n\n\n\n<p>I.2. Stadiul procesual \u2013 <\/p>\n\n\n\n<p>I.3. Initiativa trimiterii \u2013 \u00a0<\/p>\n\n\n\n<p>II. \u00centrebarile preliminare publicate \u00een JO<\/p>\n\n\n\n<p>III. Incidente procedurale \u0219i pledoarii la Curtea de Justi\u021bie \u2013 <\/p>\n\n\n\n<p>IV. Prezentarea Concluziilor Avocatului General<\/p>\n\n\n\n<p>V. \u00a0Pronun\u021barea Cur\u021bii de Justi\u021bie prin hot\u0103r\u00e2rea preliminar\u0103 sau ordonan\u021b\u0103 (motivat\u0103)<\/p>\n\n\n\n<p>VI. Hot\u0103r\u00e2rea pronun\u021bat\u0103 de catre instan\u021ba na\u021bionala dup\u0103 hot\u0103r\u00e2rea preliminar\u0103<\/p>\n\n\n\n<p>VII. Bibliografie<\/p>\n\n\n\n<p><a href=\"https:\/\/www.csde.ro\/?p=3751\" target=\"_blank\" rel=\"noreferrer noopener\">Toate trimiterile preliminare formulate de instan\u021be din Rom\u00e2nia, \u00eenregistrate la Curtea de Justi\u021bie a Uniunii Europene<\/a><\/p>\n\n\n\n<p><strong>RoEULaw<\/strong>&nbsp;este un proiect realizat de Daniel-Mihail \u0218ANDRU, Drago\u0219-Alin C\u0102LIN \u0219i Constantin-Mihai BANU.&nbsp;<strong>RoEULaw<\/strong>&nbsp;\u2013 \u201e<em>interpretarea \u015fi aplicarea dreptului Uniunii<br>Europene de c\u0103tre instan\u0163ele din Rom\u00e2nia<\/em>\u201d&nbsp;este un proiect \u0219tiin\u021bific \u00een cadrul&nbsp;<a href=\"http:\/\/www.csde.ro\/\">Centrului de Studii de Drept European (CSDE) al Institutului de Cercetari Juridice \u201dAcad. Andrei R\u0103dulescu\u201d al Academiei Romane<\/a>&nbsp;\u00een colaborare cu&nbsp;<a href=\"http:\/\/www.forumuljudecatorilor.ro\/\">Asociatia Forumul Judecatorilor din Romania<\/a>. Proiectul are sus\u021binerea JURIDICE.ro<\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[12],"tags":[],"class_list":["post-5438","post","type-post","status-publish","format-standard","hentry","category-romaniaeulaw-interpretarea-si-aplicarea-dreptului-uniunii-europene-de-catre-instantele-din-romania"],"_links":{"self":[{"href":"https:\/\/www.csde.ro\/index.php?rest_route=\/wp\/v2\/posts\/5438"}],"collection":[{"href":"https:\/\/www.csde.ro\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.csde.ro\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.csde.ro\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.csde.ro\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=5438"}],"version-history":[{"count":1,"href":"https:\/\/www.csde.ro\/index.php?rest_route=\/wp\/v2\/posts\/5438\/revisions"}],"predecessor-version":[{"id":5439,"href":"https:\/\/www.csde.ro\/index.php?rest_route=\/wp\/v2\/posts\/5438\/revisions\/5439"}],"wp:attachment":[{"href":"https:\/\/www.csde.ro\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5438"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.csde.ro\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=5438"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.csde.ro\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5438"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}