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Major decision of the CJEU regarding the right to deduct VAT. We expect compliance at the national level

Major decision of the CJEU regarding the right to deduct VAT. We expect compliance at the national level

Opinion material by Vlad Boeriu, Fiscal and Legal Services Coordinating Partner, Deloitte Romania

Romanian taxpayers who face difficulties in obtaining the right to deduct VAT receive significant support from the Court of Justice of the European Union (CJEU), by the decision recently issued in case C-430/19 - C.F. SRL against the National Agency for Fiscal Administration (ANAF). One of the most important aspects established by the decision is that the right to deduct VAT should not be conditioned by the presentation of additional documents to the tax invoice.

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For more information, please see the Romanian version of the article, here.

 

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DELOITTE ROMANIA