Romania SAF-T Technical documentation 26 May 2021163 views1 min read Source ANAF SAF-T (Standard Audit File for Tax) ECJ C-182/20 (Administraţia Judeţeană a Finanţelor Publice Suceava and Others) – Judgment – Input VAT deduction prior to insolvency proceedings Flashback on ECJ Cases C-441/16 (SMS group GmbH) – Right to a refund VAT if the taxable person has not been able to use the goods
