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It did not contest the factual evidence relied on by the tax authorities and by the Tribunalul Bistrița-Năsăud (High Court, Bistrița-Năsăud).
Se ei kiistänyt veroviranomaisten ja Tribunalul Bistrița-Năsăudin tosiseikastoa koskevia toteamuksia.
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In addition, in January 2019, a few cases of African swine fever in feral pigs were observed in the county of Bistrița-Năsăud in Romania in an area listed in Part I of the Annex to Implementing Decision 2014/709/EU.
Lisäksi tammikuussa 2019 havaittiin joitakin afrikkalaisen sikaruton tapauksia luonnonvaraisissa sioissa Bistrița-Năsăudin läänissä Romaniassa täytäntöönpanopäätöksen 2014/709/EU liitteessä olevassa I osassa luetellulla alueella.Eurlex2019 Eurlex2019
2 The request has been made in the context of a dispute between, on the one hand, SC Paper Consult SRL (‘Paper Consult’) and, on the other hand, the Direcția Regională a Finanțelor Publice Cluj-Napoca (Regional Directorate-General of Public Finances, Cluj-Napoca, Romania) and the Administrația Județeană a Finanțelor Publice Bistrița-Năsăud (Regional Public Finance Administration of Bistrița-Năsăud, Romania), concerning a challenge brought by Paper Consult against an administrative decision which denied it the right to deduct value added tax (VAT) which it had paid on the supplies of services purchased from SC Rom Packaging SRL (‘Rom Packaging’), on the ground that the latter had been declared an ‘inactive’ taxpayer at the date on which the contract was entered into.
2 Pyyntö on esitetty asiassa, jossa ovat vastakkain yhtäältä SC Paper Consult SRL (jäljempänä Paper Consult) ja toisaalta Direcția Regională a Finanțelor Publice Cluj-Napoca (Cluj-Napocan alueellinen verotoimisto, Romania) ja Administrația Județeană a Finanțelor Publice Bistrița-Năsăud (Bistrița-Năsăudin maakunnallinen verovirasto, Romania) ja jossa Paper Consult on riitauttanut hallintopäätöksen, jolla siltä evättiin oikeus vähentää SC Rom Packaging SPRL ‐yhtiöltä (jäljempänä Rom Packaging) ostettujen palvelujen yhteydessä maksettu arvonlisävero sillä perusteella, että viimeksi mainittua yhtiötä pidettiin sopimuksentekoajankohtana toimintansa lopettaneena.eurlex-diff-2018-06-20 eurlex-diff-2018-06-20
Case C-101/16: Judgment of the Court (Second Chamber) of 19 October 2017 (request for a preliminary ruling from the Curtea de Apel Cluj — Romania) — SC Paper Consult SRL v Direcția Regională a Finanțelor Publice Cluj-Napoca, Administrația Județeană a Finanțelor Publice Bistrița-Năsăud (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Right to deduct — Conditions governing the exercise of that right — Article 273 — National measures — Fight against tax evasion and tax avoidance — Invoice issued by a taxpayer declared inactive by the tax authorities — Risk of tax evasion — Refusal of the right to deduct — Proportionality — Refusal to take into account evidence of the absence of tax evasion or tax losses — Limitation of the temporal effects of the judgment to be delivered — No limitation)
Asia C-101/16: Unionin tuomioistuimen tuomio (toinen jaosto) 19.10.2017 (ennakkoratkaisupyyntö, jonka on esittänyt Curtea de Apel Cluj – Romania) – SC Paper Consult SRL v. Direcția Regională a Finanțelor Publice Cluj-Napoca ja Administrația Județeană a Finanțelor Publice Bistrița-Năsăud (Ennakkoratkaisupyyntö — Verotus — Arvonlisävero — Direktiivi 2006/112/EY — Vähennysoikeus — Käyttämisedellytykset — 273 artikla — Kansalliset toimenpiteet — Veropetosten ja veronkierron torjunta — Verovelvollisen, jonka verohallinto on todennut lopettaneen toimintansa, antama lasku — Veropetosriski — Vähennysoikeuden epääminen — Oikeasuhteisuus — Näyttöä siitä, ettei veropetosta tai verotulojen menetystä ole tapahtunut, ei oteta huomioon — Annettavan tuomion ajallisten vaikutusten rajoittaminen ei ole tarpeen)eurlex-diff-2018-06-20 eurlex-diff-2018-06-20
The tax proceedings brought by Paper Consult against that decision were, in turn, dismissed by the civil judgment of 8 July 2015 of the Tribunalul Bistrița-Năsăud (High Court, Bistrița-Năsăud Romania).
Paper Consultin kyseisestä päätöksestä tekemä valitus puolestaan hylättiin Tribunalul Bistrița-Năsăudin (Bistrița-Năsăudin alimman oikeusasteen tuomioistuin, Romania) 8.7.2015 antamalla siviilioikeudellisella ratkaisulla.eurlex-diff-2018-06-20 eurlex-diff-2018-06-20
Bistrița county,
Bistrița county,Eurlex2018q4 Eurlex2018q4
It did not contest the factual evidence relied on by the tax authorities and by the Tribunalul Bistrița-Năsăud (High Court, Bistrița-Năsăud).
Se ei kiistänyt veroviranomaisten ja Tribunalul Bistrița-Năsăudin tosiseikastoa koskevia toteamuksia.eurlex-diff-2018-06-20 eurlex-diff-2018-06-20
Bistrița 2018 (with Photos): Top 20 Places to Stay in Bistrița - Vacation Rentals, Vacation Homes - Airbnb Bistrița, Bistrița-Năsăud County, Romania
Bistrița 2018 (kuvilla): Parhaat 20 majapaikkaa matkakohteessa Bistrița - Vuokrattavat lomakohteet, loma-asunnot - Airbnb Bistrița, Bistrița-Năsăudin piirikunta, RomaniaParaCrawl Corpus ParaCrawl Corpus
9 sinne gevind in 4 ms. Hulle kom uit baie bronne en word nie nagegaan nie.