Following the decision of the Court of Justice of the European Union in case C-717\/19 Boehringer Ingelheim, Law no. 33\/2024 introduced changes to the VAT provisions regarding the tax base adjustment after delivery with price reductions. It is also transposed into the national legislation Council Directive (EU) 2020\/284 amending Directive 2006\/112\/EC for the introduction of certain obligations for payment service providers to keep records relating to cross-border payments and data on the beneficiaries of the payments and to make them available to the tax authorities to combat VAT fraud in the e-commerce sector (the so-called CESOP Directive).<\/p>\n
Unless otherwise stipulated, the provisions of the Law enter into force three days after the date of publication in the Official Gazette of Romania.<\/p>\n","protected":false},"excerpt":{"rendered":"
Following the decision of the Court of Justice of the […]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"default","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[56],"tags":[],"class_list":["post-14998","post","type-post","status-publish","format-standard","hentry","category-tlas"],"acf":[],"aioseo_notices":[],"uagb_featured_image_src":{"full":false,"thumbnail":false,"medium":false,"medium_large":false,"large":false,"1536x1536":false,"2048x2048":false,"team-person":false},"uagb_author_info":{"display_name":"Alexandra Caragea","author_link":"https:\/\/www.david-baias.ro\/en\/author\/alexandra-caragea\/"},"uagb_comment_info":0,"uagb_excerpt":"Following the decision of the Court of Justice of the […]","_links":{"self":[{"href":"https:\/\/www.david-baias.ro\/en\/wp-json\/wp\/v2\/posts\/14998","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.david-baias.ro\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.david-baias.ro\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.david-baias.ro\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.david-baias.ro\/en\/wp-json\/wp\/v2\/comments?post=14998"}],"version-history":[{"count":1,"href":"https:\/\/www.david-baias.ro\/en\/wp-json\/wp\/v2\/posts\/14998\/revisions"}],"predecessor-version":[{"id":14999,"href":"https:\/\/www.david-baias.ro\/en\/wp-json\/wp\/v2\/posts\/14998\/revisions\/14999"}],"wp:attachment":[{"href":"https:\/\/www.david-baias.ro\/en\/wp-json\/wp\/v2\/media?parent=14998"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.david-baias.ro\/en\/wp-json\/wp\/v2\/categories?post=14998"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.david-baias.ro\/en\/wp-json\/wp\/v2\/tags?post=14998"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}