Romania Romania enacts Budget measures including extended scope of 5% reduced VAT rate 23 January 201932 views1 min read Source: Orbitax Rate ECJ Case C-716/18 (AJFP Caraş-Severin) – Questions – Main activity; SME VAT exemption ECJ C-17/18 (Mailat – Apcom Select) – Judgment – TOGC, a lease of immovable property and related equipment and consumables constitute a single rental service