Despre efectul retroactiv al TVA vs. opozabilitatea erga omnes a hotărârilor preliminare ale CJUE din perspectiva izvoarelor de drept

PhD. Lavinia POPESCU

Consilier DELOITTE România

Bucharest University of Economic Studies

Dr. Adela Sorinela SAFTA

Expert superior ANAF

Bucharest University of Economic Studies

ABSTRACT

According to Article 267 of the Treaty on the Functioning of the European Union (TFEU), the CJEU is competent to give preliminary rulings on the interpretation of the Treaties and on the validity and interpretation of acts adopted by the Union institutions, bodies, offices and agencies. The judgments given by the Court under Article 267 TFEU are opposable erga omnes and produce retroactive effects. These are not just limited to being mandatory for the national judge in interpreting the provisions of EU law in the main dispute. The objection erga omnes presupposes that judgments in interpretation have effect in all Member States and must be respected by all national courts, not...