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
- Join the Linkedin Group on ECJ VAT Cases, click HERE
- For an overview of ECJ cases per article of the EU VAT Directive, click HERE
Latest Posts in "European Union"
- Blog: ViDA, E-Invoicing & E-Reporting mandates in the EU: Let’s End the Fragmentation Before It Starts
- CJEU Upholds Fixed VAT Default Interest, Rejects Proportionality Challenge in Lithuanian Case
- EU Reconsiders Reduced VAT Rates Amid Rising Fiscal Costs and Questionable Social Benefits
- EU Reaches Provisional Agreement to Strengthen Fight Against Cross-Border VAT Fraud
- EU Approves New VAT Data-Sharing Law to Strengthen Cross-Border Anti-Fraud Efforts
