Sinteza hotărârilor în materie fiscală pronunțate de Curtea de Jusție a Uniunii Europene în perioada septembrie-octombrie 2025
Summary of judgements on tax matters delivered by the Court of Justice of the European Union between September-October 2025
Author(s): Magazine TaxSubject(s): Law, Constitution, Jurisprudence, Law on Economics, EU-Legislation, Commercial Law
Published by: Editura Solomon
Keywords: Fiscal jurisprudence; Court of Justice of the European Union; Value added tax; Administrative cooperation;
Summary/Abstract: This study presents a synthesis of the fiscal jurisprudence delivered by the Court of Justice of the European Union (CJEU) during the period September–October 2025. The analysis highlights key developments in the interpretation of European Union tax law, with particular emphasis on value added tax (VAT), administrative cooperation, and the scope of exemptions and deductions. By examining preliminary rulings referred by national courts, the paper underscores the evolving role of the CJEU in clarifying the application of Directive 2006/112/EC and related legislative instruments.
Journal: Tax Magazine
- Issue Year: 2025
- Issue No: 5
- Page Range: 423-430
- Page Count: 8
- Language: Romanian
- Content File-PDF
