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...

The fierceness in supporting the adoption of a law whose application will result in the destruction of Romanian citizens open a chapter related to the reasons that support such an initiative given that, in addition to delicate social issues, one can observe interests that cannot be attached to the protection of fundamental rights and cannot be explained via EU legislation and the jurisprudence of the European Court of Justice.The seriou...

The article examines the protection of databases by copyright. It is discused the legitimacy of this protection and the particularities of the legal regime of the protection of databases in the European Union. In addition, are analyzed the solutions of the Court of Justice of the European Union, regarding this matter. ...

In this paper, I will discuss about the problem of car pollution tax, a tax liability which has raised many issues both technically and in the practice of national courts. In a systematic manner, I will turn on issues concerning the conflict of duty with the norms of the European Union, interventions of the European Court of Justice in similar cases, also analyzing the risk of completion of infringement procedure by the European Commission and...

By two decisions of 29 March 2012, the Court of Justice of the European Union decided on the conflict between the principle of reasonable time and that of the effectiveness of collecting direct taxes and VAT. The winner, in terms of scoring, was the principle of reasonable time which prevails due to the incapacity of administrative authorities and courts to manage the collection of taxes and duties in an efficient manner.These decisions...