The extended practice of the tax authority to establish fixed establishments, invalidated by the European court. ANAF could be forced to repay over 100 million euros
The Court of Justice of the European Union, in a dispute with the National Agency for Fiscal Administration (ANAF), ruled in favor of the client, a Romanian taxpayer. This is a case in which the tax authority imposed on the taxpayer the payment of VAT for services provided to a non-resident customer, within the same group, with the related interest and penalties. The Romanian authority considered that the foreign company has a fixed headquarters in our country, through the local branch, but the CJEU refuted this argument.
Source Profit.ro
