The EU Court of Justice has ruled that it is not contrary to EU law for Romania to require both the supplier and the buyer to be registered for VAT in advance for the application of the reverse charge mechanism.
Source Taxlive
See also ECJ C-146/21 (DGRFP Bucureşti) – Judgment – No application of Reverse-Charge before VAT registration
Latest Posts in "European Union"
- There’s no hiding in real-time tax: Why determination matters more than ever
- EU opens VAT data to fraud investigators but limits bulk access and AI use
- Technical details threaten harmonisation of ViDA
- ECJ VAT C-544/24 (Nekilnojamojo turto valdymas) – Judgment – Fixed default VAT interest acceptable, does not violate proportionality
- VAT Concepts Explained: Permanent establishment (direct tax) vs fixed establishment (VAT)
