The article analyzes the effects of the CJEU judgment in Case C-713/23 Cupriak-Trojan on the legal systems of Member States that do not recognize or prohibit marriages concluded between same-sex persons, considering that in this case the Court qualifies the refusal to recognize a same-sex marriage as an obstacle to the exercise of their right to free movement and residence within the territory of the Member States. Although European ...

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 ...