Regimul TVA aplicabil exproprierii: condiții legale și clarificări rezultate din jurisprudența CJUE
VAT regime applicable to expropriation: legal conditions and clarifications resulting from CJEU case law
Author(s): Marilena Crăciun (Ene)Subject(s): Law, Constitution, Jurisprudence, Civil Law, EU-Legislation, Court case
Published by: Editura Solomon
Keywords: VAT; expropriation; supply of goods; taxable person; compensation;
Summary/Abstract: This article examines the VAT regime applicable to compensation awarded in expropriation procedures for public utility purposes, in light of the case law of the Court of Justice of the European Union, particularly case C-182/23, Makowit. It identifies the conditions under which such transactions may be subject to VAT: the expropriated individual must be a taxable person acting in this capacity; the asset must have been used for economic purposes; and the compensation must be paid and directly linked to the transfer of ownership. The analysis also highlights recurring misunderstandings in Romanian case law concerning the difference between VAT liability and personal income tax exemptions. CJEU jurisprudence offers a clarifying and taxpayer-friendly interpretation that reinforces legal certainty and VAT neutrality.
Journal: Jurnalul Baroului Cluj
- Issue Year: 2025
- Issue No: 1
- Page Range: 14-26
- Page Count: 13
- Language: Romanian
