Romanian Tax Cases Before the Court of Justice of the European Union in 2022 Cover Image
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Afaceri fiscale românești la Curtea de Justiție a Uniunii Europene în anul 2022
Romanian Tax Cases Before the Court of Justice of the European Union in 2022

Author(s): Irina Bustan
Subject(s): Law on Economics, EU-Legislation
Published by: Editura Hamangiu S.R.L.
Keywords: vehicle tax; successive sales; value added tax; video chat services; group of companies; provision of services; reverse charge; fixed establishment; non-resident legal entity; excise duties;

Summary/Abstract: Last year, I published an article that received positive feedback from our readers. The centralisation of the questions referred for a preliminary ruling coming from Romania was of interest to legal professionals, which is why it is necessary to also analyse the most recent of these, respectively those brought to the attention of the Court of Justice of the European Union in 2022. Of course, it was interesting to also see the rulings adopted by the supranational court, in the sense of the answers given to the questions, which you can find in the repertoire of jurisprudence in fiscal matters of the Court of Justice of the European Union, published in this journal once every two months. As I mentioned in the previous article, published in Cluj Tax Forum Journal no. 6/2021, this article is not intended to be a personal contribution, but more of a centralised rendering of the legal issues raised in national tax law cases with EU law valences.

  • Issue Year: VI/2023
  • Issue No: 1
  • Page Range: 49-58
  • Page Count: 10
  • Language: Romanian