The following questions have been asked to the European Court of Justice:
Can Articles 90 and 273 of the VAT Directive, the principles of VAT neutrality and of proportionality and the fundamental economic freedoms be interpreted as permitting the Portuguese legislature, to restrict adjustments of value added tax (VAT) for debts deemed irrecoverable in insolvency proceedings, with the result that rulings by courts of other Member States declaring debts claimed in insolvency proceedings irrecoverable are not recognised for that purpose?
Source Curia
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