In this case, a non-resident company purchased manufacturing services from a related party, established in Romania. The non-resident company was the owner of the raw material and of the finished products while the resident company contributed with the labor and owned the related production equipment.
The Romanian tax authorities argued that the non-resident business had a fixed establishment in Romania.
Source: lexology.com (tip: open in incognito mode)
Latest Posts in "European Union"
- EU Updates E-Invoicing Standard and Proposes Major Financial Sector Tax Reforms
- EU Approves EN 16931 E-Invoicing Updates, Proposes Financial Sector Tax Harmonization Reforms
- AG: Director Must Be Able to Appeal VAT Assessments Imposed on Company Under EU Law
- Andrés Ritter Appointed as New European Chief Prosecutor, Succeeding Kövesi in November 2026
- Reduced Hotel VAT Rate May Exclude Extras Like Breakfast, Parking, Wellness, Fitness, and WiFi
