Case C-640/23, Greentech: Judgment of the Court (Sixth Chamber) of 13 March 2025 (request for a preliminary ruling from the Înalta Curte de Casaţie şi Justiţie – Romania) – Direcţia Generală Regională a Finanţelor Publice Galaţi – Administraţia Judeţeană a Finanţelor Publice Vrancea, Direcţia Generală de Administrare a Marilor Contribuabili v Greentech SA (Reference for a preliminary ruling – Common system of value added tax – Directive 2006/112/EC – Right to deduct value added tax (VAT) – Sales transaction reclassified by the tax authorities as a transfer of an undertaking falling outside the scope of VAT – Failure to correct the invoice within the limitation period – Impossibility of recovering the VAT paid in respect of that transaction – Principles of effectiveness and fiscal neutrality – Reimbursement of the tax)
Date: 2025-03-13
Institutions: Court of Justice
Subjects: VAT, principle of legal certainty, sale, tax law, tax relief, transfer of businesses








C_202502498EN.000101.fmx.xml












Official Journal of the European Union


EN
C series













C/2025/2498


12.5.2025






Judgment of the Court (Sixth Chamber) of 13 March 2025 (request for a preliminary ruling from the Înalta Curte de Casaţie şi Justiţie – Romania) – Direcţia Generală Regională a Finanţelor Publice Galaţi – Administraţia Judeţeană a Finanţelor Publice Vrancea, Direcţia Generală de Administrare a Marilor Contribuabili v Greentech SA


(Case C-640/23,
                (1)
Greentech)

(Reference for a preliminary ruling - Common system of value added tax - Directive 2006/112/EC - Right to deduct value added tax (VAT) - Sales transaction reclassified by the tax authorities as a transfer of an undertaking falling outside the scope of VAT - Failure to correct the invoice within the limitation period - Impossibility of recovering the VAT paid in respect of that transaction - Principles of effectiveness and fiscal neutrality - Reimbursement of the tax)
(C/2025/2498)
Language of the case: Romanian

Referring court

Înalta Curte de Casaţie şi Justiţie

Parties to the main proceedings


Appellants and defendants at first instance: Direcţia Generală Regională a Finanţelor Publice Galaţi – Administraţia Judeţeană a Finanţelor Publice Vrancea, Direcţia Generală de Administrare a Marilor Contribuabili

Respondent and applicant at first instance: Greentech SA

Operative part of the judgment

Articles 168 and 203 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, as well as the principles of the neutrality of value added tax (VAT) and effectiveness,
must be interpreted as not precluding a piece of national legislation or a national administrative practice which does not allow a taxable person to obtain the deduction of the input VAT on a transaction which, following a tax audit, has been reclassified by the tax authorities as a transaction not subject to VAT, even though it appears impossible or excessively difficult for that taxable person to obtain, from the seller, reimbursement of the VAT thus unduly paid. However, those principles require that, in such a situation, that taxable person be able to apply directly to the tax authorities for reimbursement.


(1)  OJ C C/2024/935.


ELI: http://data.europa.eu/eli/C/2025/2498/oj
ISSN 1977-091X (electronic edition)