Romania ANAF GUIDE – Interest and penalties in case of non-payment, non-declaration or incorrect declaration of tax obligations 11 June 2019
European UnionRomania ECJ C-9/19 (SC Mitliv Exim SRL) – Order – Not admissable – Tax avoidance; prepayment of criminal damages during pre-investigation to reduce penalty term where tax assessments have not been finalized 30 May 2019
European UnionRomania Survey: Fight against VAT fraud more likely to affect good companies than fraudulent ones 29 May 2019
AustriaBosnia and HerzegovinaBulgariaCroatiaCzech RepublicHungaryPolandRomaniaSerbiaSlovakiaSlovenia VAT folder on VAT registration, compliance, penalties, reverse-charge and simplification for some European countries 27 May 2019
Editor's PicksRomania Romanian tax authorities revise position on whether a toll manufacturer creates fixed establishment for VAT purposes 18 May 2019
Romania Change to moment of adjustment of the VAT taxable base in case of debtor’s bankruptcy 26 April 2019
Romania Reduced VAT rate of 5% for transport of passengers by train, cable car, animal-drawn vehicle or boat for tourism or leisure purposes 26 April 2019
European UnionRomania ECJ Case C‑291/18 (Grup Servicii Petroliere SA) – Opinion – Exemption, supply of offshore jackup drilling rigs, Vessel, condition relating to navigation on the high seas 10 April 2019
Romania ECJ Case C-835/18 (Romania vs Terracult) – Questions – Denial of correction invoices after assessment has already been imposed 10 March 2019
European UnionRomania ECJ Case C-707/18 (Amarasti Land Investment) – Questions – Costs for the first registration of immovable property, investment expenses or costs for a service provided for the seller? 12 February 2019
European UnionRomania ECJ Case C-684/18 (World Comm Trading Gfz) – Questions – Local and intra-Community purchases; Discounts invoiced on one invoice; VAT deduction 11 February 2019
European UnionRomania ECJ Case C-716/18 (AJFP Caraş-Severin) – Questions – Main activity; SME VAT exemption 11 February 2019
Romania Romania enacts Budget measures including extended scope of 5% reduced VAT rate 23 January 2019
European UnionRomania ECJ C-17/18 (Mailat – Apcom Select) – Judgment – TOGC, a lease of immovable property and related equipment and consumables constitute a single rental service 19 December 2018
European UnionItalyRomaniaUnited Kingdom European Commission – November VAT infringements package 12 December 2018