On February 16, the European Court of Justice (ECJ) issued a preliminary ruling (Case No. C-519/21) clarifying Romanian value-added tax (VAT) rules.
In this case, four individuals formed an association without legal personality, to construct apartments for sale to third parties. The Romanian tax authority found one of the individuals liable for VAT and late payment penalties in relation to transactions of another member of the association.
Source: GVC
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