May 11
2021
Dolores Utrilla
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20th November 2020
Internal Market Tax

Pending preliminary ruling on VAT payments and deductions in case of revocation of the taxpayer’s identification’s code

Official publication has been made of a request for a preliminary ruling (C-358/20) from the District Court of Oradea, Romania (Judecătoria Oradea) concerning the interpretation of the Value Added Tax (VAT) Directive 2006/112. The case revolves around Romanian legislation providing for automatic revocation of a taxpayer identification’s code for the purposes of VAT whenever no transactions subject to VAT have been indicated by the affected operator in the VAT returns filed for six consecutive months.

In particular, the Court of Justice is called on to clarify whether Directive 2006/112 precludes:

National legislation which requires a citizen to collect and pay VAT to the State for an indefinite period without, however, at the
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