Court of Justice (Seventh Chamber) 9 July 2015, C-183/14 (Radu Florin Salomie and Nicolae Vasile Oltean v Direcția Generală a Finanțelor Publice Cluj.)

JUDGMENT OF THE COURT (Seventh Chamber) 9 July 2015 ( *1 ) ‛Reference for a preliminary ruling) — Value added tax (VAT) — Directive 2006/112/EC — Articles 167, 168, 179 and 213 — Reclassification by the national tax authority of a transaction as an economic activity subject to VAT — Principle of legal certainty — Principle of protection of legitimate expectations — National legislation making the