Judgment_paragraph 26 · SCT, d.d v Republic of Slovenia (C-146/19)

26The Court has held, in that regard, that a situation characterised by the definitive reduction of the debtor’s obligations towards his creditors cannot be classified as ‘non-payment’ within the meaning of Article 90(2) of the VAT Directive (order of 24 October 2019, Porr Építési Kft., C‑292/19, not published, EU:C:2019:901, paragraph 25 and the case-law cited).

SCT, d.d v Republic of Slovenia (C-146/19)

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