Asocierile fără personalitate juridică în viziunea legiuitorului român și european. Hotărârea CJUE în cauza C-519/21, ASA
Associations without legal personality in the view of the Romanian and European legislator. CJEU judgment in case C-519/21, ASA

Summary/Abstract: Romanian case C-519/21, ASA, was recently settled, in which the Court ruled on the VAT treatment of the transactions carried out by the members of an association without legal personality established between natural persons on the basis of an association contract that was not registered for tax purposes. In this article we propose to present the importance of the case C-519/21, ASA, and to analyze the approach of the European legislator compared to the Romanian legislator, as well as to highlight the difference between the concepts of association and single tax group from a VAT perspective.

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