Judgment — ECLI:EU:C:2018:703
Date: 2018-09-12
Language of the case: Romanian
Court formation: Seventh Chamber
Subject matter: Taxation;Value added tax
Procedure: Reference for a preliminary ruling
Origin: Romania

Summary — Judgment of the Court (Seventh Chamber), 12 September 2018 Harmonisation of fiscal legislation — Common system of value added tax — Deduction of input tax — Right to deduction — Acquisitions made by a taxpayer declared ‘inactive’ by the tax authorities – National legislation allowing the right of deduction in relation to those acquisitions to be refused — Not permissible (Council Directive 2006/112, Arts 213, 214 and 273) 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, in particular Articles 213, 214 and 273 thereof, must be interpreted as precluding national legislation, such as that at issue in the main proceedings, under which it is permissible for the tax authorities to refuse, on account of a failure to submit tax returns, a taxable person which has made acquisitions in the period during which its value added tax identification number was revoked the right to deduct value added tax on those acquisitions using value added tax returns filed — or invoices issued — after the reactivation of its identification number, on the sole ground that those acquisitions took place in the period during which its value added tax identification number was de-activated and where the substantive requirements have been satisfied and the right of deduction is not being invoked fraudulently or abusively. (see para. 44, operative part)