Comments on ECJ C-475/23: ECJ Rules Against Romanian VAT Practice Denying Reclaim on Goods for Subcontractors

• CJEU judges ruled that a Romanian practice denying input VAT recovery on goods provided to subcontractors is precluded by EC Directive
• The case involved Voestalpine Giesserei Linz GmbH v Administraţia Judeţeană a Finanţelor Publice Cluj
• The Court interpreted Article 168(a) of Directive 2006/112/EC to allow deduction of VAT on goods provided to subcontractors
• The ruling also stated that separate accounts for fixed establishments are not necessary for VAT deduction
• The full ruling can be found at https://www.bailii.org/eu/cases/EUECJ/2024/C47523.html

Source: claritaxnews.com

See also

• C-475/23 (Voestalpine Giesserei Linz) – Judgment – Right to deduct VAT if goods purchased are provided to a subcontractor for the subcontractor’s taxable transactions

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Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.