Double taxation of income has generated and generates multiple problems among the taxpayers of the Member States, there being situations when for the same type of activity, a taxpayer owes tax on the territory of two or more Member States, creating a conflict of competence regarding the taxation of the taxpayer’s income. In order to regulate how these conflicts are resolved, Council Directive (EU) 2017/1852 of 10 October 2017 on tax dis...

For the first 5 years following the accesion to the European Union, the Romanian tax courts proved pretty shy when it came to referring tax cases to Luxembourg (except for the widely-spread car registration tax cases).However, in 2011 and 2012, a number of cases have been sent to the Court of Justice of the European Union. The affairs concern mainly the fields of VAT, excise duties and car registration taxes. It seems, however, th...