Cauza pendinte C-101/16 pe rolul CJUE, Paper Consult. O posibilă soluţie

Iulia Diana DAVID

Cercetător - Centrul de cercetare Ius Iuventutis, Universitatea Petru Maior din Târgu-Mureş

conf. univ. dr. Nicolae Dragoş PLOEŞTEANU

Universitatea Petru Maior din Târgu-Mureş

ABSTRACT

By decision of 21 January 2016, Cluj Court of Appeal referred a request for a preliminary ruling to the Court of Justice of the European Union under Article 267 TFEU, asking, in essence, whether the provisions of Directive 2006/112/EC (the VAT Directive) must be interpreted as precluding the tax authority from refusing a taxable person the right to deduct the VAT owned or paid in relation to a supply of goods, solely on the ground that the supplier who issued the invoice in which the expenses and the VAT are individualised, has previously been declared as an inactive taxpayer. As the C-101/16 Paper Consult case is pending before the Court, this study is aimed at offering a possible solution to the case by analysing the...