Alexandru Aparaschivei

Jun 2021

A tax dispute concerning VAT fixed establishments brought before the Court of Justice of the European Union (CJEU), after obtaining its referral to the Luxembourg based court – a game changer for “lohn” structures?

NNDKP CELF has successfully represented its client, a non-resident company, before the national court in which it has made a request for a preliminary ruling to the CJEU concerning the interpretation of the EU VAT Directive and Regulation as regards the existence of a VAT fixed establishment. The dispute with the Romanian National Agency for Tax Administration (in Romanian: Agenția Națională de Administrare Fiscală or, in short, ANAF) occurred in connection with the provision of toll manufacturing services (or “lohn” contracts as they are commonly known in Romania).

Apr 2021

Tax Flash no.3/2021 – Emergency Ordinance no. 19/2021 regarding certain fiscal measures, as well as for amending and completing normative acts within fiscal field

01.04.2021 – Emergency Ordinance no. 19/2021 regarding certain fiscal measures, as well as for amending and completing normative acts within fiscal field was published in Official Gazette no. 315

Mar 2021

A tax dispute concerning VAT fixed establishments brought before the Court of Justice of the European Union (CJEU), after obtaining its referral to the Luxembourg based court – a game changer for “lohn” structures?

Tax Flash no.3/2021 – Emergency Ordinance no. 19/2021 regarding certain fiscal measures, as well as for amending and completing normative acts within fiscal field

Tax Flash no.2/2021 – The amendment and completion of the Fiscal Code and the Accounting Law

Tax Flash no.1/2021 – The amendment and completion of certain normative acts and the extension of certain deadlines

Tax Flash no.20/2020 – The publication of the laws amending the Fiscal Code and the Fiscal Procedure Code

Tax Flash no.19/2020 – The amendment of the Fiscal Code and of the Fiscal Procedure Code

Tax Flash no.18/2020 – The increase of the value of residences for which a 5% VAT rate is applied

Tax Flash no.17/2020 – The deadlines for the reporting of cross-border arrangements under Directive DAC 6 are closing in

Tax Flash no.16/2020 – Additional fiscal measures in the context of COVID-19

Tax Flash no.15/2020 – The amendment of the Methodological Norms for the application of the Fiscal Code