Sinteză de Jurisprudență Fiscală NațIonală Noiembrie – Decembrie 2021
National Tax Case-Law November – December 2021
Author(s): Cosmin Flavius CostaşSubject(s): Review, Human Rights and Humanitarian Law, Law on Economics, Source Material, EU-Legislation, Court case
Published by: Editura Hamangiu S.R.L.
Keywords: double taxation; double taxation agreement; resident; non-resident; royalty; rent; preeminence of an international treaty; tax audit;
Summary/Abstract: During a tax audit conducted by Romanian authorities, there was a serious debate on whether income obtained from the rental of tows in Spain by a Romanian citizen that was resident in Spain can be qualified as “royalty” and taxed as such under the Double Taxation Agreement between Romania and Spain. National tax courts established that such income is in fact rental income, as determined by the Romanian Tax Code. Given its nature, it never fell under the definition of “royalty” from the double taxation agreement. However, shall there be any difference between the national Tax Code and the double taxation agreement, the latter would prevail.
Journal: Cluj Tax Forum
- Issue Year: IV/2021
- Issue No: 6
- Page Range: 455-466
- Page Count: 12
- Language: Romanian
- Content File-PDF