Preliminary Ruling of Case No. C-146/21 clarifying VAT rules on sales that company VB sold from timber between 2011 and 2017. The European Court of Justice ruled in favour of Romanian authorities in a case involving a company that failed to register for VAT on supplies of wood. Under the reverse charge system, this should have been subject to VAT.
Source: GVC
See also ECJ C-146/21 (DGRFP Bucureşti) – Judgment – No application of Reverse-Charge before VAT registration
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