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 paper briefly presents an analysis of the CJEU’s decision in Case C-542/16 that refers to the mediation of unit-link life insurance. There are discussed the main facts envisaged by the court, the reasoning of the court and the impact of the outcome of the decision for the insurance mediation activity. In brief, the CJEU ruled that the insurance mediation does not consist only in proposing insurance agreements, but also in undertaking step...