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European Union
ASA v DGRFP Cluj (C-519/21)
Consideration of the questions referred
The second question
99

ASA v DGRFP Cluj (C-519/21)

Judgment of 16 Feb 2023law://eu/cjeu/2021/c-519-21/para_99@2026-11-10

99Nevertheless, it is for the taxable person seeking deduction of VAT to establish that he or she meets the conditions for eligibility (judgment of 21 November 2018, Vădan, C‑664/16, EU:C:2018:933, paragraph 43 and the case-law cited).

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Key facts

Court: Court of Justice · Seventh Chamber
Case: C-519/21 · ECLI:EU:C:2023:106
Decided: 16 Feb 2023
Procedure: Preliminary reference · referred by the Curtea de Apel Cluj (Court of Appeal, Cluj, Romania)
Applicant: ASA
Defendants: DGRFP Cluj; joined parties:; BP; MB
Rapporteur: M.L. Arastey Sahún
Advocate General: N. Emiliou
Bench: 3 judges
M.L. Arastey Sahún, F. Biltgen, J. Passer
Language: Romanian
Official: CURIA · EUR-Lex 62021CJ0519

Topics

Value added tax

History · 1 version

16 Feb 2023Reading

Connections

Interprets 1: Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Cited by 7: Belgische Staat / Federale Overheidsdienst Financiën v Digipolis Antwerpen AG and District09 AG (T-575/24); I. S.A. v Dyrektor Krajowej Informacji Skarbowej (T-689/24); Česká síť s. r. o. v Odvolací finanční ředitelství (C-796/23); Brose Prievidza spol. s r. o. v Direktor na Direktsia 'Obzhalvane i danachno-osiguritelna praktika' - Sofia pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (C-234/24); Weatherford Atlas Gip SA v Agenţia Naţională de Administrare Fiscală - Direcţia Generală de Soluţionare a Contestaţiilor and Agenţia Naţională de Administrare Fiscală - Direcţia Generală de Administrare a Marilor Contribuabili (C-527/23)2 provisions; Syndyk Masy Upadłości A v Dyrektor Izby Administracji Skarbowej we Wrocławiu (C-709/22); Dyrektor Izby Administracji Skarbowej w Warszawie v W. Sp. z o.o (C-114/22)
Cites 16: Treaty on the Functioning of the European Union (consolidated 2016); VYSOČINA WIND a.s. v Česká republika – Ministerstvo životního prostředí (C-181/20); Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax; Port de Bruxelles and Région de Bruxelles-Capitale v Infrabel SA (C-229/21); WEG Tevesstraße v Finanzamt Villingen-Schwenningen (C-449/19); Lucreţiu Hadrian Vădan v Agenţia Naţională de Administrare Fiscală – Direcţia Generală de Soluţionare a Contestaţiilor and Direcţia Generală Regională a Finanţelor Publice Braşov - Administraţia Judeţeană a Finanţelor Publice Alba (C-664/16)2 provisions; Skatteministeriet v KPC Herning (C-71/18); XT v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos and Vilniaus apskrities valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos (C-312/19); Pannon Gép Centrum Kft v APEH Központi Hivatal Hatósági Főosztály Dél-dunántúli Kihelyezett Hatósági Osztály (C-368/09); M-GmbH v Finanzamt für Körperschaften (C-868/19); CC v VO (C-572/21); European Commission v Ireland (C-85/11); Levent Redzheb Yumer v Direktor na Teritoriyalna direktsia na Natsionalna agentsia za prihodite - Varna (C-505/13); Commissioners for Her Majesty's Revenue and Customs v Volkswagen Financial Services (UK) Ltd (C-153/17); Grundstücksgemeinschaft Kollaustraße 136 v Finanzamt Hamburg-Oberalster (C-9/20); Petroma Transports SA and Others v État belge (C-271/12)