Un nou caz de TVA pierdut de Romania la Curtea de Justitie a Uniunii Europene - C-532/22 Westside Unicat
A new VAT case lost by Romania at the Court of Justice of the European Union – C-532/22 Westside Unicat

Summary/Abstract: With this negative decision, the ANAF score in VAT cases resolved by the Court of Justice of the European Union is of only approximately 10% won cases (although the percentage of wins in cases resolved by Romanian courts is of 60-70% and the percentage of wins as a result of resolving appeals by the Ministry of Finance is of approximately 90%). In case C-532/22 Westside Unicat, although the subject is of limited applicability (the VAT treatment applicable to video chat services), the approach of the tax authorities is relevant. Although it is legal for ANAF to have an unitary approach in the application of fiscal treatment for similar factual situations, the assumed opinion was erroneous from the beginning. All the legal and factual arguments had indicated a different VAT treatment (including the fact that the Ministry of Finance had consulted the EU VAT Committee on this subject and the answer received was unequivocal). The court decision is mandatory for all the open litigations on this topic in Romania.

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