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