Romania violates EU law by not granting VAT refund despite bank guarantee

The EU Court of Justice has ruled that Romania is acting in breach of EU law by providing for less favorable procedural rules for claims for VAT refund. For other levies, a refund is possible if a bank guarantee has been provided.

Source Taxlive.nl

See also C-487/20 (Philips Orăştie RO) – Decision – Withholding VAT refund due to assessment that was already annulled by a judgment (but which is not yet final)