Romania European Commission Proposes to Prolong the Authorization for Romania to Limit the VAT Deduction Right for Motorized Vehicles to 50% 25 July 2020
European UnionRomania ECJ Case C-424/19 (Cabinet de avocat UR) – Judgment – Lawyers are taxable persons 16 July 2020
European UnionRomania ECJ C-716/18 (AJFP Caraş-Severin) – Judgment – Rental income of immovable property can not be considered ”ancillary transaction” 09 July 2020
Romania Order no. 2056/2020 regarding the procedure for granting the VAT deferment certificate 08 July 2020
European UnionRomania ECJ C-835/18 Terracult – Judgment – Correction of invoices for purchases subject to reverse charge after the assessment became final 02 July 2020
Romania Postponement of payments of fiscal obligations (including VAT) until 25th October. Extension of VAT refund with subsequent control until 25th October. 26 June 2020
Romania Proposal to exempt accommodation, restaurant and transport services for tourist purposes from VAT 16 June 2020
European UnionRomania ECJ C-242/19 (CHEP Equipment Pooling) – Judgment – Transfer of goods is not an intra-Community supply and refusal of a VAT refund due to lack of VAT registration is unjustified 11 June 2020
European UnionRomania ECJ case C-430/19 (C.F. – Contrôle fiscal) – Judgment – Right to deduct VAT can not be refused if other evidence than the invoice is missing 05 June 2020
European UnionRomania ECJ case C‑684/18 (World Comm Trading) – Judgment – Global rebates required local adjustments 02 June 2020
Romania Reimbursement of customs duties and VAT on imports of goods used in COVID-19 crisis 29 May 2020
Romania Companies’ VAT registration will be performed with a subsequent risk analysis by the tax authorities 19 May 2020
European UnionRomania ECJ C-182/20 Administraţia Judeţeană a Finanţelor Publice Suceava and Others vs. Romania 07 May 2020
European UnionRomania ECJ C-81/20 (SC Mitliv Exim SRL) – Questions – VAT evasion, sanctioning measures in both administrative ánd criminal proceedings 06 May 2020
European UnionRomania ECJ – C-80/20 (Wilo Salmson France) – Questions – Input VAT deduction without valid invoice, correction, tax point, refund request 06 May 2020
Romania COVID-19: All tax obligations that have their due date after 21 March 2020 and that are unpaid are not considered to be unpaid 30 March 2020
Romania Reverse charge for import of test kits, medicine, disinfectants and protective equipment intended for combat of COVID-19 27 March 2020
European UnionRomania ECJ case C-835/18 (Terracult) – Opinion – Denial of correction invoices after assessment has already been imposed 26 March 2020
Romania Additional challenges for companies that have to file tax returns on March 25th 24 March 2020
Romania Romania’s tax collection agency defers the submission of tax returns by one month 18 March 2020