Judgment of the Court (Eighth Chamber) of 10 February 2022
Philips Orăştie SRL v Direcţia Generală de Administrare a Marilor Contribuabili
Request for a preliminary ruling from the Curtea de Apel Alba Iulia
Reference for a preliminary ruling – Harmonisation of fiscal legislation – Common system of value added tax (VAT) – Directive 2006/112/EC – Articles 179 and 183 – Right to deduct VAT – Conditions – Compensation or refund of excess VAT – Additional liabilities – Principle of fiscal neutrality – Principles of equivalence and effectiveness
Case C-487/20
Reports of Cases
published in the electronic Reports of Cases (Court Reports - general)
Links to the texts
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Judgment
ECLI:EU:C:2022:92 |
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