Court of Justice of the European Union · Judgment

C-684/18World Comm Trading Gfz SRL v Agenţia Naţională de Administrare Fiscală (ANAF) and Direcţia Generală Regională a Finanţelor Publice Ploieşti

Decided: 2020-05-28
ECLI: ECLI:EU:C:2020:403
CELEX: 62018CJ0684
Finality: Final, the decision cannot be appealed

The court's own keywords

Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 90 – Articles 184 to 186 – Principle of neutrality of VAT – Adjustment of initial deduction – Discounts on intra-Community and domestic supplies of goods.

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