Afacerea CF (C-430/19). Prima afacere românească în materia teoriei părții inocente
CF Case (C-430/19). The first Romanian case in the matter of the innocent part theory

Summary/Abstract: The balance between the protection of good faith taxpayers and the protection of financial interests of the member states in the fight to prevent and combat the tax frauds represents the greatest challenge in the area of the right to deduct input VAT. In his case law, the ECJ has tackled the problem of VAT tax fraud since the 2000 as a result of the preliminary ruling from the western states members of the EU. After the extension wave to the East of the European Union, the ECJ received preliminary rulings from the new member states. CF represents the first the preliminary ruling from Romania that is added to the collection of decision delivered by the ECJ in the area of innocent taxpayer theory. As well, the CF preliminary ruling represents a signal that must produce effects in the Romanian tax law in this area of problems. The aim of the present article is to analyze the effects that will result after the CF preliminary ruling.

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