Articles

2023 archive

Associatons without legal personality in the view of the Romanian and European legislator. CJEU judgment in case C-519/21, ASA (Delia Cataramă, Elena Andriev, Diana Dănilescu ) » See article
Spring is coming … and what’s next? Gift certificate amnesty! (Diana Dănilescu) » See article
VAT treatment of cryptocurrency transactions, according to the European Commission (Diana Dănilescu, Mihaela Nuță) » See article
CJEU: The company that owns 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 does the CJEU say? (Elena Andriev, Diana Dănilescu, Mihaela Nuță) » See article
Analysis: CJEU: Recharging electric cars, at specially arranged points, is a supply of goods, from a VAT perspective (Adriana Petrache) » See article
Is the system of VAT on receipt contrary to the principle of VAT neutrality and likely to alter market competition? What the European Commission says (Diana Dănilescu, Mihaela Nuță) » See article
The VAT exemption for transportation related to the import of goods: A change in the practice of the National Agency for Fiscal Administration (ANAF) is expected, not a change in fiscal legislation, following the recent decision of the Court of Justice of the European Union (CJEU) (Laura Ciurez, Adriana Petrache) » See article

2022 archive

Cancellation of registration for VAT purposes and adjustment of the right to deduct in the case of capital goods. CJEU order in case C-627/2, S.H. (Delia Cataramă, Diana Dănilescu, Mihaela Nuță) » See article
The importance of „fixed location” concept in terms of VAT CJEU, Case C-333/20 Berlin Chemie (Delia Cataramă, Bogdan Costea, Diana Dănilescu) » See article
We want a country like abroad (Delia Cataramă)
The forced sale between two taxable persons and the refusal of the right to deduct the VAT paid upstream. CJEU judgment in case C-227/21, UAB “HA.EN.” (Diana Dănilescu, Mihaela Nuță)
From January 1, reduced VAT is also applied to electronic books, without derogation from the European Union (Mihaela Ardeleanu) » See article
CJEU reconfirms that deduction of VAT is impossible in the absence of an invoice on which the collected VAT is mentioned (Delia Cataramă) » See article
CJEU: Companies also owe VAT for the additional amounts requested for non-fulfillment of contractual obligations (Delia Cataramă) » See article
How companies can protect themselves from potential online fraud related to e-Invoices, according to tax experts (Mihaela Ardeleanu) » See article
VAT: Explanations for understanding the recent decision of the CJEU which contradicts ANAF’s practice regarding fixed establishments (Delia Cataramă, Diana Dănilescu, Mihaela Ardeleanu) » See article
If, from July 1, you want to communicate the invoices of risky products only via e-Invoice, you must conclude agreements with customers » See article
UPDATE: e-Invoice for B2G and B2B: Registration is not required, via form 084, before July 1, experts say » See article
The new VAT refund mechanism is hampered by one of the exceptions, experts say, and adjustments would be necessary (Mihaela Ardeleanu) » See article
VAT on online trade in the EU: Two mistakes that companies should avoid, according to experts (Mihaela Ardeleanu) » See article
CJEU: The provisions requiring that the tax deducted for capital goods be adjusted on the date of cancellation of the VAT code are incompatible with European legislation (Diana Dănilescu, Mihaela Nuță) » See article
CJEU: The purchase of a real estate asset, during the foreclosure sale, from an insolvent person is not 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 the VAT deduction (Diana Dănilescu, Mihaela Nuță) » See article
CJEU: The place of provision of services does not change if the provider knew or should have known that he was participating to a VAT fraud (Diana Dănilescu, Mihaela Nuță) » See article
VAT groups: The rules on the close connection between members, indirectly validated by the CJEU (Delia Cataramă, Diana Dănilescu) » See article

2021 archive

VAT deduction – the direct and immediate link between purchases and deliveries. CJEU, in Case C-334/20, Amper Metal Kft (Delia Cataramă, Bogdan Costea, Diana Dănilescu) » See article
The Joint Venture: Between the legal liberty and the tax and accounting restrictions (Delia Cataramă, Elena Andriev, Cosmin Preda) » See article
E-Commerce of goods and services to individuals. What changes from a VAT point of view starting with July 1st, 2021? (Lavinia Negoiță, Ancuța Bărăscu) » See article
How do we assess the opportunity to apply the tax consolidation regime in the field of profit tax? (Delia Cataramă, Mihaela Ardeleanu, Andreea Balaci) » See article
CJEU: VAT deduction must be allowed if there is a direct and immediate connection between purchases and supplies. » See article

2020 archive

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 VAT or without VAT? » See article
What are the European fiscal priorities for the next 6 months and how is Romania positioned in relation to the European plan? » See article
Transfer pricing adjustments – tax treatment of income tax and VAT » See article

2019 archive

Training, conference, seminar…. do we collect VAT? What does C‑647/17 Srf konsulterna AB teach us about event access services? » See article