Reflecţii pe marginea unei decizii preliminare - hotărârea Curţii de Justiţie a Uniunii Europene pronunţată în cauza C-182/20

judecător Alina PRELIPCEAN

vicepreşedinte al Curţii de Apel Iaşi

ABSTRACT

Even though by the decision handed down on June 3, 2021 in case no. C-182/20, the Court of Justice of the European Union solved the issue of adjusting the value-added tax in the case of debtors in bankruptcy, in practice there may be difficulties in delimiting the scope of applicability of the decision issued by the European court, both regarding the issue of right of deducting VAT related to taxable operations prior to entering the bankruptcy procedure, as well as with reference to the bankruptcy procedure itself, to which these debtors are subject.

Thus, in what that follows we will review those ruled by the European court, and then analyze the aspects that can generate interpretation difficulties, in order to be able to delimit as precisely as possible the scope of the decision.

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