General Court 22 April 2026, Case T-233/25, Mokoryte: Judgment of the General Court (Second Chamber, sitting with five Judges) of 22 April 2026 (request for a preliminary ruling from the Curtea de Apel Cluj – Romania) – Mokoryte SRL v Direcţia Generală Regională a Finanţelor Publice Cluj-Napoca, Ministerul Finanţelor – Direcţia Generală de Soluţionare a Contestaţiilor, Administraţia Judeţeană a Finanţelor Publice Cluj (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)

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