Even though by the decision handed down on June 3, 2021 in case no. C‑182/20, the Court of Justice of the European Union solved the issue of adjusting the value‑added tax in the case of debtors in bankruptcy, in practice there may be difficulties in delimiting the scope of applicability of the decision issued by the European court, both regarding the issue of right of deducting VAT related to taxable operations prior to entering the bankruptcy...