RO e-Transport în contextul dreptului Uniunii Europene. Compatibilitate sau incompatibilitate?
RO e-Transport in the Context of European Union Law. Compatibility or Incompatibility?

Summary/Abstract: The purpose of this article is to analyze the compatibility of the RO e‑Transport system and its implementation with European Union law. Although this system is intended to combat VAT evasion and illicit trade in goods, RO‑e Transport in its current form discriminates between domestic and intra‑EU transactions. The system’s compatibility with EU law will be analyzed from three different perspectives. First, we note that there is an incompatibility with Regulation no. 1100/2008, which prohibits a series of controls on the intra‑EU transport of goods and freight carriers at the intra‑EU borders of Member States. Secondly, the system and its implementation amount to measures having an equivalent effect, which are prohibited by articles 34 and 35 of the TFEU. Finally, we find that the system and the fines it envisages are not in line with the provisions of art. 273 of the VAT Directive (no. 2016/2011).

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