European Union · Record · CJ
CELEX 62020CJ0582
Judgment of the Court (Fifth Chamber) of February 24, 2022.#SC Cridar Cons SRL against the County Administration of Public Finances Cluj and the General Regional Directorate of Public Finances Cluj-Napoca.#Preliminary reference – Common value added tax system – Directive 2006/112/EC – Articles 167 and 168 – Right to deduct – Refusal – Tax fraud – Administration of evidence – Suspension of the resolution of an administrative appeal regarding a tax decision by which a right of deduction is refused, pending the resolution of a criminal proceeding - Procedural autonomy of the member states - The principle of fiscal neutrality - The right to good administration - Article 47 of the Charter of Fundamental Rights of the European Union. #Case C-582/20.
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24 February 2022
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24 February 2022
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Official record CELEX 62020CJ0582 from European Union at Court of Justice of the European Union. Dated 24 February 2022. Status: decided.
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Hotărârea Curții (Camera a cincea) din 24 februarie 2022.#SC Cridar Cons SRL împotriva Administraţia Judeţeană a Finanţelor Publice Cluj și Direcţia Generală Regională a Finanţelor Publice Cluj-Napoca.#Trimitere preliminară – Sistemul comun al taxei pe valoarea adăugată – Directiva 2006/112/CE – Articolele 167 și 168 – Drept de deducere – Refuz – Fraudă fiscală – Administrarea probelor – Suspendarea soluționării unei contestații administrative referitoare la o decizie de impunere prin care se refuză un drept de deducere, în așteptarea soluționării unei proceduri penale – Autonomie procedurală a statelor membre – Principiul neutralității fiscale – Dreptul la bună administrare – Articolul 47 din Carta drepturilor fundamentale a Uniunii Europene.#Cauza C-582/20.
judgment · RO · 24 February 2022
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