Court of Justice of the European Union · Judgment

C-487/20Philips Orăştie SRL v Direcţia Generală de Administrare a Marilor Contribuabili

Decided: 2022-02-10
ECLI: ECLI:EU:C:2022:92
CELEX: 62020CJ0487
Finality: Final, the decision cannot be appealed

The court's own keywords

Reference for a preliminary ruling – Harmonisation of fiscal legislation – Common system of value added tax (VAT) – Directive 2006/112/EC – Articles 179 and 183 – Right to deduct VAT – Conditions – Compensation or refund of excess VAT – Additional liabilities – Principle of fiscal neutrality – Principles of equivalence and effectiveness.

Interprets

EUR-Lex The Court

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.

Verifiable trust signals

Six fixed blocks, one source per line
No sentence written by a language model
Engine version and read date on every answer
No customer data, no documents, no advice
Model card and audit published under the EU AI Act

Model card Audit