I. EDITORIAL –  GENERAL DATA PROTECTION REGULATION

The month of April was marked by the approval by the Council of Ministers of several legislative proposals that aim to ensure a high level of protection of personal data, taking into account the entry into force from May 25, 2018 of the General Regulation on the Protection of Data. This regime regulates the protection of individuals with regard to the processing of personal data and the free movement of such data, covering all companies and organizations and introducing not only new rules but also high fines in the case of infringement.

In the case-law, reference should be made to the judgment of the Court of Justice of the European Union of 26 April in Case C-81/17. This judgment concerns the interpretation of Articles 167, 168, 179, 180 and 182 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, as amended by Council Directive 2010/45/EU of 13 July 2010. The Court of Justice of the European Union has decided that the articles and the principles of effectiveness, fiscal neutrality and proportionality must be interpreted as precluding national legislation, such as that at issue in the main proceedings, which, by way of derogation from the five-year limitation period imposed by national law for the correction of value added tax (VAT) returns, prevents, in circumstances such as those in the main proceedings, a taxable person from making such a correction in order to claim his right of deduction on the sole ground that that correction relates to a period that has already been the subject of a tax inspection.

Finally, it should also be noted the judgment of the Court of Appeal of Évora of April 12 in Case 1865/13.1TBSTR-AE1, which establishes that, in order to qualify the insolvency, it is important that there has occurred a conduct of the insolvent entity, that created or aggravated the insolvency framework, and that this voluntary and unlawful conduct corresponds to an intentional actuation or committed with gross fault, being necessary for that purpose that the causal situation occurred within three years prior to the beginning of insolvency proceedings.