Jurisprudența CJUE (în materia TVA). Efecte
CJEU jurisprudence (on VAT). Effects

Summary/Abstract: As a Law student during the pre-accession period, I was overwhelmed by my professors’ pleas for the importance of European law in our education as lawyers. Since 2007, I have done my best to take on the concepts and especially the essential principles of European law, in order to be able to analyze and construe the legal provisions pertaining to the national legislation in accordance with the letter and, above all, with the spirit of European law. This time also marks the beginning of the polemics with the fiscal bodies regarding the relevance of European case-law on the day-to-day conduct of individuals and national authorities and implicitly, on the administrative-tax practice. We learned together and moved from reasons such as „this ruling is too old” to arguments such as „the cited case-law is irrelevant as the facts are different”. When, relatively recently, a fellow colleague told me the same thing, I realized that things are not so easily assimilated.

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