Vânzarea silită dintre două persoane impozabile și refuzul dreptului de deducere a TVA-ului achitat în amonte. Hotărârea CJUE în cauza C-227/21, UAB „HA.EN.”
The forced sale between two taxable persons and the refusal of the right to deduct the VAT paid upstream. CJEU judgment in case C-227/21, UAB “HA.EN.”

Summary/Abstract: Case C-227/21, UAB „HA.EN.”, was recently settled, in which the Court ruled on the denial of the right to deduct the input VAT for the purchase of an item of immovable property, which was acquired within a procedure of auction, from an insolvent taxable person who, due to his/her financial situation, did not pay the output VAT from the sale of the property to the state budget. In its considerations, the Court states that the provisions of the VAT Directive oppose a national practice which, in the context of the auction of a property between taxable persons, consists in denying the buyer the right to deduct the input VAT for the simple fact that he/her knew or should have known that the vendor was in financial difficulty and, consequently, that he/she would not pay or would not be able to pay the output VAT to the state budget. In this article we propose to present the importance of case C-227/21, UAB “HA.EN.”, and to analyse the new elements introduced by this Judgment compared to a case that seemed similar and that was settled by the Court last year, also emphasizing the concepts of tax fraud and abuse of rights.

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