Cât de departe merge neutralitatea fiscală? Articolul 90 din Directiva TVA şi limitele dreptului la ajustarea bazei de impozitare în jurisprudenţa CJUE
How Far Does Fiscal Neutrality Go? Article 90 of the VAT Directive and the Limits of the Right to Adjust the Taxable Amount in the Case Law of the Court of Justice of the European Union

Summary/Abstract: This article examines the mechanism for the reduction of the VAT taxable amount provided for in Article 90 of Directive 2006/112/EC, in the light of the principle of fiscal neutrality and the case law of the Court of Justice of the European Union. It analyses the conditions under which taxable persons may benefit from a VAT adjustment where the consideration is reduced or remains unpaid, as well as the limits of the derogation laid down in Article 90(2). The article highlights the relationship between the economic and the legal approaches to the adjustment of the taxable amount, revealing a jurisprudential trend that places increasing emphasis on the legal structure of contractual relationships. In this context, it identifies the current limits of the principle of fiscal neutrality and their impact on the right of taxable persons to obtain a reduction of the taxable amount in cases involving irrecoverable claims.

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