62020CJ0582_SUM
Case C‑582/20
SC Cridar Cons SRL
v
Administraţia Judeţeană a Finanţelor Publice ClujandDirecţia Generală Regională a Finanţelor Publice Cluj-Napoca
(Request for a preliminary rulingfrom the Înalta Curte de Casaţie şi Justiţie)
Judgment of the Court (Fifth Chamber) of 24 February 2022
(Reference for a preliminary ruling – Common system of value added tax – Directive 2006/112/EC – Articles 167 and 168 – Right to deduction – Refusal – Tax evasion – Taking of evidence – Suspension of examination of an administrative complaint relating to a notice of assessment refusing a right to deduction, pending the outcome of criminal proceedings – Procedural autonomy of the Member States – Principle of fiscal neutrality – Right to good administration – Article 47 of the Charter of Fundamental Rights of the European Union)
Harmonisation of fiscal legislation – Common system of value added tax – Deduction of input tax – Right of deduction – Transaction involved in fraud or abuse relating to value added tax
(Council Directive 2006/112)
(see paragraphs 33-35)
Harmonisation of fiscal legislation – Common system of value added tax – Deduction of input tax – Right of deduction – Refusal on the ground that a taxable person was involved with tax evasion
(Charter of Fundamental Rights of the European Union, Art. 47; Council Directive 2006/112)
(see paragraphs 38, 39, 53, 54, 61, 62, operative part)
EU law – Rights conferred on individuals – National rules of procedure – Conditions under which applicable – Respect for the principles of equivalence and effectiveness – Respect for the right to good administration
(see paragraphs 42, 45-47)
Harmonisation of fiscal legislation – Common system of value added tax – Deduction of input tax – Rules governing exercise of the right of deduction – Refund of excess – Refund resulting from an adjustment of the taxable amount – Compliance with the principle of fiscal neutrality
(Council Directive 2006/112, Arts 167 and 168)
(see paragraphs 55-60)
See the text of the decision.