Afaceri fiscale românești la Curtea de Justiție a Uniunii Europene în anul 2021
Romanian Tax Cases Before the Court of Justice of the European Union in 2021

Summary/Abstract: Legal professionals should always be aware and up to date on legislative amendments or interpretations of the legal norms they apply on a daily basis. In a legal world where we cannot keep up with all these amendments, objectively, a novice attorney, passionate about tax law, is trying to help her colleagues and judicial partners by compiling an anticipatory summary. In the following lines, we will summarise the requests for preliminary judgments, addressed to the Court of Justice of the European Union by the Romanian courts, during the last year. We salute all those who have directly contributed to the clarification of the legal taxation norms by asking the preliminary questions, with admiration. We also guarantee that satisfaction will come later, as it is always the case in our professions, due to the fact that the answers to the identified tax law issues cannot always be predicted. This article is not intended to be a personal contribution (with a few exceptions here and there), but more of a centralised rendering of the legal issues raised in national tax law cases with EU law valences.

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