This paper analyses the scope of the VAT regime from the perspective of abusivepractices that may arise as a result of the application of tax legislation. Since, forthe parties to the main proceedings, the proceedings are, in so far as they areconcerned, a step in the action pending before the referring court, the decisionon costs is a matter for that court. Costs incurred in submitting observations tothe Court, ...

This article examines the concept of privilege introduced in the Insolvency Law through legislative changes brought about by Law No. 216/2022 in the context of implementing Directive (EU) 2019/1023 of the European Parliament and the Council of 20 June 2019 on preventive restructuring frameworks and its relevant impact on new financiers and intermediaries in restructuring and preventive composition proceedings. Among other things, these l...