Judgment — ECLI:EU:C:2018:283
Date: 2018-04-26
Language of the case: Romanian
Court formation: Ninth Chamber
Subject matter: Taxation;Value added tax
Procedure: Reference for a preliminary ruling
Origin: Romania

Summary — Judgment of the Court (Ninth Chamber), 26 April 2018 Harmonisation of fiscal legislation — Common system of value added tax — Deduction of input tax — Rules governing exercise of the right of deduction — Correction of value added tax returns — Five-year limitation period — Exception — Condition — Respect for the principles of effectiveness, fiscal neutrality and legal certainty — National legislation excluding correction in respect of a period that has already been the subject of a tax inspection which has concluded — Not permissible (Council Directive 2006/112, as amended by Directive 2010/45, Arts 167, 168, 179, 180 and 182) Articles 167, 168, 179, 180 and 182 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, as amended by Council Directive 2010/45/EU of 13 July 2010, and the principles of effectiveness, fiscal neutrality and proportionality must be interpreted as precluding national legislation, such as that at issue in the main proceedings, which, by way of derogation from the five-year limitation period imposed by national law for the correction of value added tax (VAT) returns, prevents, in circumstances such as those in the main proceedings, a taxable person from making such a correction in order to claim his right of deduction on the sole ground that that correction relates to a period that has already been the subject of a tax inspection. (see para. 56, operative part)