Opinion of Advocate General Saugmansgaard Øe in the case T - 2.
Suagmansgaard Øe proposes that the Court of Justice answers the questions referred by the Vrhovno sodišče as follows:
(1) Article 185(1) of Council Directive 2006/112/EC is to be interpreted as meaning that a reduction in the liabilities of an insolvent debtor resulting from a procedure for reaching an arrangement with creditors, such as that at issue in the main proceedings, constitutes a ‘change … in the factors used to determine the amount to be deducted', within the meaning of that provision if and to the extent that it leads to a reduction in the taxable amount under the national provisions transposing Article 90 of that directive.
(2) Article 185(2) of Directive 2006/112 is to be interpreted as meaning that a reduction in the liabilities of an insolvent debtor resulting from a procedure for reaching an arrangement with creditors, such as that mentioned in the main proceedings, gives rise to ‘transactions remaining totally or partially unpaid', within the meaning of that provision, provided that such a reduction falls within the scope of Article 185(1) of the directive.
(3) The second subparagraph of Article 185(2) of Directive 2006/112 is to be interpreted as meaning that Member States may implement the option provided for in that provision without making express provision for an adjustment obligation in the case of ‘transactions remaining totally or partially unpaid' and merely omitting that case from the list of derogations transposing the first subparagraph of Article 185(2) of the directive.
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