"Mult zgomot pentru nimic” shakesperian sau despre o perspectivă de identitate confortabilă a Curții de Justiție a Uniunii Europene în materia TVA în afacerea C-519/21_
“Much Ado About Nothing” or About a Perspective of Convenient Identity of the Court of Justice of the European Union in the Matter of VAT in the Case C-519/21

Summary/Abstract: The notion of taxable person includes a multitude of assumptions, in the normative and jurisprudential sense. This is why the interference of plans in a tax group confirmed in writing seemed to give legitimate expectations to persons who formally appeared as the only taxable persons in VAT matters. However,two ideas can be deduced from the Court’s textual and contextual analysis: the European court prefers a canonical, formalistic approach and a comfortable interpretation in such a situation, or, complementarily,it is up to the national court to argue, by way of exception, the thesis of deductibility of VAT as a contrary hypothesis, based on “objective evidence”.

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