Cauza C-835/18 Terracult SRL – o pledoarie privind necesitatea respectării bunei-credințe a unui contribuabil: fondul prevalează asupra formei! .
Case C-835/18 Terracult SRL – a plea regarding the need to respect the good faith of a taxpayer: the fund prevails over the form!

Summary/Abstract: As of July 1st, 2021, the B2C supplies of goods to customers within EU would be taxable, from a VAT perspective, in the member state of destination. The change is a major one, having regard that (i) in case of imports, the current exemption with an intrinsic value of EUR 22 would be removed, and (ii) the distance sales threshold of EUR 35 000 – 100 000 would be replaced by a EUR 10 000 threshold above which WATT would be in the member state of destination. The new provisions should have been applicable as of January 1st, 2021, but in the context of the Covid-19 pandemic, they were postponed until July 1st, 2021.

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