Please find below a summary of the most recent cases ruled by the Court of Justice of the European Union (CJEU), as well as our comments on the implications that may arise at the level of the Romanian taxable persons in terms of the practical application of such decisions.

 

As a side note, please be informed that the cases decided at the level of the CJEU are relevant, especially considering that Law no. 227/2015 regarding the Fiscal Code expressly provides that in view of uniformly applying the legislation in the field of value added tax and excises, the tax authorities and other national authorities are required to consider the jurisprudence of the CJEU.

As such, the interpretations provided by CJEU may prove to be very useful for the taxable persons when justifying or challenging the VAT treatment applicable in specific situations

 

C-81/17 Zabrus Siret – Adjustments performed at the level of the VAT returns subject to a previous VAT audit

  • The request made in case C-81/17 oncerns the proceedings between Zabrus Siret SRL (hereinafter „the Company”) and DGRFP Iasi – AJFP Suceava where the taxable person may perform any adjustments on the VAT returns that have already been subject to a VAT audit, in order to claim the right to deduct VAT

Discover more: Decisions issued by the Court of Justice of the European Union 

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Taxand's Take

The Zabrus case is mainly relevant because it gives the possibility to a taxable person of making corrections in their VAT returns also for past periods which have already been subject to a tax audit, provided that the request is made within the 5 year statue of limitation and the material and formal conditions for the VAT deductibility are observed.

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Indirect Tax | Romania

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