CELEX: 62020CA0182
Language: en
Date: 2021-06-03 00:00:00
Title: Case C-182/20: Judgment of the Court (Eighth Chamber) of 3 June 2021 (request for a preliminary ruling from the Curtea de Apel Suceava — Romania) — BE, DT v Administraţia Judeţeană a Finanţelor Publice Suceava, Direcţia Generală Regională a Finanţelor Publice Iaşi, Accer Ipurl Suceava — acting as court-appointed liquidator of BE, EP (Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Right to deduct — Adjustment of deductions — Insolvency proceedings — National legislation providing for automatic refusal to allow deduction of VAT in respect of taxable transactions that occurred prior to the initiation of those proceedings)

19.7.2021   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 289/14
            
         
      Judgment of the Court (Eighth Chamber) of 3 June 2021 (request for a preliminary ruling from the Curtea de Apel Suceava — Romania) — BE, DT v Administraţia Judeţeană a Finanţelor Publice Suceava, Direcţia Generală Regională a Finanţelor Publice Iaşi, Accer Ipurl Suceava — acting as court-appointed liquidator of BE, EP
      (Case C-182/20) (1)
      
      (Reference for a preliminary ruling - Value added tax (VAT) - Directive 2006/112/EC - Right to deduct - Adjustment of deductions - Insolvency proceedings - National legislation providing for automatic refusal to allow deduction of VAT in respect of taxable transactions that occurred prior to the initiation of those proceedings)
      (2021/C 289/19)
      Language of the case: Romanian
      
         Referring court
      
      Curtea de Apel Suceava
      
         Parties to the main proceedings
      
      
         Applicants: BE, DT
      
         Defendants: Administraţia Judeţeană a Finanţelor Publice Suceava, Direcţia Generală Regională a Finanţelor Publice Iaşi, Accer Ipurl Suceava — acting as court-appointed liquidator of BE, EP
      
         Operative part of the judgment
      
      Articles 184 to 186 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as precluding national legislation or practice whereby the initiation of insolvency proceedings in respect of an economic operator, entailing the liquidation of its assets for the benefit of its creditors, automatically places an obligation on that operator to adjust the value added tax deductions which it has made in respect of goods and services acquired before it was declared insolvent, where the initiation of those proceedings is not such as to prevent that operator’s economic activity, within the meaning of Article 9 of that directive, from being continued, in particular for the purposes of the liquidation of the undertaking concerned.
      
         (1)  OJ C 297, 7.9.2020.