The CJEU ruled in Case C-519/21, DGRFP Cluj (VAT – Construction of a building complex by an association without legal personality – Determination of the taxable person liable for the tax)
This request for a preliminary ruling concerns the interpretation of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1; ‘the VAT Directive’) and the principles of proportionality, fiscal neutrality and legal certainty.
The request has been made in proceedings between ASA, a natural person, and the Direcția Generală Regională a Finanțelor Publice Cluj-Napoca (Regional Directorate-General of Public Finance, Cluj-Napoca, Romania; ‘the tax authorities’) concerning the imposition of value added tax (VAT) on transactions for the sale of apartments.
Source International Tax Plaza
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