Sinteză de Jurisprudență Fiscală NațIonală Martie – Aprilie 2022
National Tax Case-Law March – April 2022

Summary/Abstract: The Court of Justice of the European Union has had some troubles itself with the determination of ancillary activities in the VAT field, in cases such as Kostov and Posnania. But both the judgement in case C-716/18, Bufan and the Opinion delivered in the same case seemed to shed light on a rather technical matter. A pending case before Romanian tax courts was recently closed with a correct application of the Court’s judgement in case C-716/18 for a lawyer who, apart from the income earned from his profession, declared additional income from renting a building that was his own property. The Cluj Court of Appeal finally ruled that rent collected by a lawyer is not to be taken into account when determining the VAT threshold for small enterprises.

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