Controverse privind calitatea de persoană impozabilă
Controversies regarding the taxable person status

Summary/Abstract: Over time, numerous cases have come to the attention of the Court of Justice of the European Union (CJEU) on how to interpret the provisions of Directive 2006/112 / EC on the common system of value added tax VAT (“VAT Directive”) in respect of taxable persons and economic activity. The purpose of this study is to go through the basics of the „taxable person” concept, the defining criteria to be followed when considering whether a taxable person acts as such and some of the many controversies generated by the „taxable person” definition in relation to cases brought before the CJEU. Since the concept of „taxable person” is very broad, this study does not discuss all the aspects and particulars of the taxable person concept. It does, however, seek to capture the essence of the requirements for acting as a taxable person. In relation to particular cases where the concept of ‘taxable person’ requires a more detailed analysis, by considering more specific criteria, the example of public institutions was considered, with reference to two cases brought to the attention of the CJEU where, although public institutions were likely to act as taxable persons, the CJEU ruled otherwise. Thus, aspects such as the VAT regime applicable to individuals who conduct real estate transactions, the VAT group or joint ventures are not addressed by this paper, as they are themselves complex issues that deserve to be treated separately.

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