Articles
Year 2024
- Technological losses recorded in the production process. Accounting and tax aspects
Lavinia NEGOIŢĂ, Adriana PETRACHE
Tax Magazine - When the chargeable event and the chargeability of VAT occur for services provided continuously
Diana TANASĂ, Adelina COMAN
Tax Magazine
Year 2023
- Associations without legal personality in the view of the Romanian and European legislator. The CJEU judgment in case C-519/21, ASA
Delia Cataramă, Elena Andriev, Diana Dănilescu
See article - Spring is coming… and what else is coming? The gift vouchers amnesty!
Diana Dănilescu
See article - VAT treatment of operations with cryptocurrencies, in the European Commission’s opinion
Diana Dănilescu, Mihaela Nuță
See article - CJUE: The company owning Only Fans owes VAT on the full amounts paid by fans to content creators
Diana Dănilescu
See article - Who owes VAT on the sale of apartments by an association between individuals? What the CJEU says
Elena Andriev, Diana Dănilescu, Mihaela Nuță
See article - Analysis: CJEU: Recharging electric cars at specially designated areas is a supply of goods from a VAT perspective
Adriana Petrache
See article - Is the cash accounting VAT system contrary to the principle of VAT neutrality and likely to distort market competition? What the European Commission says
Diana Dănilescu, Mihaela Nuță
See article - VAT exemption on transport linked to the import of goods: A change in ANAF practice, not tax legislation, is expected following the recent CJEU decision
Laura Ciurez, Adriana Petrache
See article
Year 2022
- Cancellation of VAT registration and adjustment of the right of deduction in the case of capital goods. The CJEU Order in case C-627/21, S.H.
Delia Cataramă, Diana Dănilescu, Mihaela Nuță
See article - The importance of the concept of “fixed establishment” in VAT matters. CJEU, in case C-333/20, Berlin Chemie
Delia Cataramă, Bogdan Costea, Diana Dănilescu
See article - We want a country like those abroad
Delia Cataramă - Forced sale between two taxable persons and the refusal of the right to deduct input VAT. The CJEU judgment in case C-227/21, UAB “HA.EN.”
Diana Dănilescu, Mihaela Nuță - From January 1, the reduced VAT rate also applies to electronic books, without a derogation from the European Union
Mihaela Ardeleanu
See article - CJEU reconfirms that VAT deduction is impossible in the absence of an invoice showing the collected tax
Delia Cataramă
See article - CJEU: Companies also owe VAT on additional amounts requested for non-fulfillment of contractual obligations
Delia Cataramă
See article - How companies can protect themselves from potential online frauds related to e-Invoice, according to tax experts
Mihaela Ardeleanu
See article - VAT: Explanations for understanding the recent CJEU decision that contradicts ANAF practice regarding fixed establishments
Delia Cataramă, Diana Dănilescu, Mihaela Ardeleanu
See article - If, from July 1, you want to transmit invoices for high-risk products exclusively through e-Invoice, you must conclude agreements with clients to this effect
See article - UPDATE: e-Invoice for B2G and B2B: Registration via form 084 before July 1 is not required, experts say
See article - The new VAT refund mechanism is hindered by one of the exceptions, experts say, and adjustments would be necessary
Mihaela Ardeleanu
See article - VAT on e-commerce in the EU: Two mistakes for companies to avoid, according to experts
Mihaela Ardeleanu
See article - CJEU: Provisions requiring the adjustment of deducted tax for capital goods on the date of VAT number cancellation are incompatible with European legislation
Diana Dănilescu, Mihaela Nuță
See article - CJEU: The acquisition of an immovable property, within a forced sale, from an insolvent person does not constitute fraud and does not justify the refusal of VAT deduction
Diana Dănilescu, Mihaela Nuță
See article - CJEU: A financial leasing contract can be considered an invoice, under certain conditions, in order to obtain a VAT deduction
Diana Dănilescu, Mihaela Nuță
See article - CJEU: The place of supply of services does not change if the supplier knew or should have known that they were participating in a VAT fraud
Diana Dănilescu, Mihaela Nuță
See article - VAT groups: Rules on the close link between members, indirectly validated by the CJEU
Delia Cataramă, Diana Dănilescu
See article
Year 2021
- VAT deduction – the direct and immediate link between purchases and supplies. CJEU, in case C-334/20, Amper Metal Kft
Delia Cataramă, Bogdan Costea, Diana Dănilescu
See article - Joint venture: between legal freedom and accounting and tax restrictions
Delia Cataramă, Elena Andriev, Cosmin Preda
See article - Electronic commerce of goods and services to final consumers. What changes, from a VAT perspective, from July 1, 2021?
Lavinia Negoiță, Ancuța Bărăscu
See article - How do we evaluate the opportunity of applying the tax consolidation regime in the field of corporate income tax?
Delia Cataramă, Mihaela Ardeleanu, Andreea Balaci
See article - CJEU: VAT deduction must be allowed if there is a direct and immediate link between purchases and supplies
See article
Year 2020
- When is reverse charge VAT non-deductible?
See article - Case C-835/18 Terracult SRL – A Plea regarding the Need to Respect the Good Faith of a Taxpayer: The Fund Prevails over the Form!
See article - VAT for exports: exempt with DVE or without DVE?
See article - What are the European tax priorities for the next 6 months and how is Romania positioned towards the European plan?
See article - Transfer pricing adjustments – tax treatment of corporate income tax and VAT
See article
Year 2019
- Training, conference, seminar….. do we collect VAT? What C‑647/17 Srf konsulterna AB teaches us about services providing access to events
See article