European Court of Justice Issues Advocate General Opinion on Romanian VAT Place of Supply Rules

The European Court of Justice (ECJ) Feb. 1 issued an advocate general opinion for Case No. C-533/22, on Romanian VAT rules on the place of supply of services. The Romanian group entity of the Romanian taxpayer contracted to manufacture and assemble automotive upholstery components for a German company within the group. The Romanian National Agency for Fiscal Administration determined that the taxpayer satisfied the conditions of a fixed establishment for VAT purposes in Romania, and that the services were therefore subject to VAT there. A Romanian regional court requested a preliminary ruling on multiple questions, including on place of supply. ...