Court of Justice 6 February 2014, Case C-424/12: Judgment of the Court (Second Chamber) of 6 February 2014 (request for a preliminary ruling from the Curtea de Apel Oradea — Romania) — SC Fatorie SRL v Direcția Generală a Finanțelor Publice Bihor (Request for a preliminary ruling — VAT — Directive 2006/112/EC — Reverse charge procedure — Right to deduct — Payment of the tax to the service supplier — Omission of mandatory particulars — Payment of VAT not due — Loss of the right to deduct — Principle of fiscal neutrality — Principle of legal certainty)

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