Dreptul de deducere a taxei pe valoarea adăugată în jurisprudența CJUE, de la Signum Alfa Sped la Vikingo (II)
Right to deduct value added tax in CJEU case law, from Signum Alfa Sped to Vikingo (II).

Summary/Abstract: Throughout this paper, we intend to address the right to deduct value added tax, in the light of the case law of the Court of Justice of the European Union, starting from the case of Signum Alfa Sped and ariving to the the case of Vikingo. This paper is shaped as a jurisprudential repertoire, aiming to summarize the relevant jurisprudence on the right to deduct value added tax and the situations in which the Court considered that a right to deduct the value added tax may be restricted. This article represents the second part of the paper, the first part can be found in the previous number of the magazine.

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