By implementing Directive (EU) 2019/1023 on preventive restructuring frameworks, discharge of debt, and disqualifications, as well as measures to increase the efficiency of restructuring, insolvency, and debt discharge procedures, and amending Directive (EU) 2017/1132 into national legislation – alongside the corresponding amendments to Law no. 85/2014 – new practical tools have been introduced. These aim to enhance the possibility of restruct...

The article analyzes the case law of the CJEU regarding VAT deduction, highlighting recent jurisprudential trends and their implications for national case law. It examines the conditions for VAT deduction as set out in European regulations and as interpreted by the CJEU, illustrating through the Court’s practice how VAT provisions are applied. These interpretative aspects have a direct impact on economic operators as well as on tax inspection ...