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