T-2, družba za ustvarjanje, razvoj in trženje elektronskih komunikacij in opreme, d.o.o., (in insolvency) v Slovenia,

European Union – Value added tax. Article 185(1) of Council Directive (EC) 2006/112 had to be interpreted to the effect that the reduction of a debtor's obligations resulting from the final approval of an arrangement with creditors constituted a change in the factors used to determine the amount to be deducted, for the purposes of that provision. The Court of Justice of the European Union so held, among other things, in the course of proceedings between the applicant company (in insolvency) and Slovenia, concerning the payment of VAT claimed for a certain period.