Prestări de servicii de transport intracomunitar pe relația B2B
Supply of Intra-Community Transport Services on the B2B Relation

Summary/Abstract: The VAT rules for determining the place of supply of services sometimes raise difficult questions. In this article, the author analyzes the B2B intra‑Community supplies of services and the corresponding rules for determining the place of supply. Attention is paid both to European rules contained in the VAT Directive and the respective case‑law of the Court of Justice of the European Union and the national rules. Also, the article provides an insight of the possible fraudulent nature of the transactions, as put forward by the Romanian tax auditors.

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