Puterea unei rapsodii fiscale boeme: TVA și operaţiunile complexe
Power of a Fiscal Bohemian Rhapsody: VAT and Multiple Supplies

Summary/Abstract: Following a series of questions raised between professionals, the author provides an assessment of the problem of applying 19% and 5% VAT rates to complex transactions. As these operations increasingly raise dilemmas in terms of the tax treatment applicable, this article studies the possibility of a simplified tax approach to the most common hypothesis in the current practice of national and European courts. The criteria applicable for determining a complex transaction as single or several VAT-related benefits, the case-law of the European Court of Justice and particular situations of interest are taken into account.

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