Application for VAT refund. Labour hiring services. Place of services performance

DREPTUL CONTENCIOSULUI ADMINISTRATIV ŞI FISCAL

Authors

  • Carmen Voinescu Author

Abstract

Among the requirements needed to be fulfilled in order to obtain the VAT refund, there is also the requirement regarding the place of services performance. A company not residing in Romania cannot obtain the VAT refund related to the services performed by a resident company consisting of the labour hiring, as the place of services performance is not located in Romania. 

Published

2024-02-12

Issue

No. 1 (2019): Revista Română de Jurisprudență

Section

Articole