Court of Justice of the European Union · EU

Judgment of the General Court (Second Chamber, Extended Composition) of 22 April 2026.#Mokoryte SRL v Direcţia Generală Regională a Finanţelor Publice Cluj-Napoca and Others.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Taxable amount – Reduction in case of cancellation, refusal, non-payment or reduction of the price – Article 90(1) of Directive 2006/112/EC – Acquisition by a subcontractor of a claim held by a contractor against the developer – Irrecoverable claim – Right of the subcontractor to benefit from the reduction in the taxable amount.#Case T-233/25.

Identifier

CELEX 62025TJ0233_RES

Status

decided

Decided

22 April 2026

Official source

https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:62025TJ0233_RES

Source provider

eurlex

Retrieved

2026-08-27T06:43:38.519Z