Court of Justice of the European Union · Judgment
C-398/20ELVOSPOL s.r.o. v Odvolací finanční ředitelství
- Decided
- 2021-11-11
- ECLI
- ECLI:EU:C:2021:911
- CELEX
- 62020CJ0398
- Finality
- Final, the decision cannot be appealed
The court's own keywords
Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 90 – Reduction of the taxable amount for VAT purposes – Total or partial non-payment of the price on account of the debtor’s insolvency – Conditions imposed by national legislation for the adjustment of output VAT – Condition that the claim not paid in whole or in part must not have arisen during the six-month period preceding the declaration of insolvency of the debtor company – Non-compliance.
Interprets
Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.
The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.
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