European Court of Justice (Second Chamber)

M. Ilešič, President of the Chamber, C. Toader, A. Rosas, A. Prechal and E. Jarašiūnas (Rapporteur), (Judges), E. Sharpston, Advocate General

Judgment delivered 7 April 2016*

Value added tax – Insolvent trader – Procedure for an arrangement with creditors – Partial payment of VAT due to tax authority – Whether a general and indiscriminate waiver of effective collection of VAT – No – Directive 2006/112 (the Principal VAT Directive), art. 273.

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