Court of Justice of the European Union · Judgment

C-640/23Direcţia Generală Regională a Finanţelor Publice Galaţi - Administraţia Judeţeană a Finanţelor Publice Vrancea and Direcţia Generală de Administrare a Marilor Contribuabili v Greentech S.A

Decided: 2025-03-13
ECLI: ECLI:EU:C:2025:175
CELEX: 62023CJ0640
Finality: Final, the decision cannot be appealed

The court's own keywords

Reference for a preliminary ruling – Common system of value added tax – Directive 2006/112/EC – Right to deduct value added tax (VAT) – Sales transaction reclassified by the tax authorities as a transfer of an undertaking falling outside the scope of VAT – Failure to correct the invoice within the limitation period – Impossibility of recovering the VAT paid in respect of that transaction – Principles of effectiveness and fiscal neutrality – Reimbursement of the tax.

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.

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