Comments on C-519/21: Construction of a building complex by an association without legal personality – Determination of the taxable person liable for the tax

The CJEU ruled in Case C-519/21, DGRFP Cluj (VAT – Construction of a building complex by an association without legal personality – Determination of the taxable person liable for the tax)

On February 16, 2023 on the website of the Court of Justice of the European Union (CJEU) the judgment of the CJEU in Case C-519/21, ASA versus DGRFP Cluj (with joined parties BP and MB), ECLI:EU:C:2023:106, was published.

This request for a preliminary ruling concerns the interpretation of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1; ‘the VAT Directive’) and the principles of proportionality, fiscal neutrality and legal certainty.

The request has been made in proceedings between ASA, a natural person, and the Direcția Generală Regională a Finanțelor Publice Cluj-Napoca (Regional Directorate-General of Public Finance, Cluj-Napoca, Romania; ‘the tax authorities’) concerning the imposition of value added tax (VAT) on transactions for the sale of apartments.

Source International Tax Plaza