Reduced VAT rate for medical lensesAccording to a memo dated 20 March 2013, the reduced VAT rate of 9% is applicable for deliveries of aerial or contact medical lenses and their accessories. ECJ: Tax authorities may not refuse VAT registrationOn 14 March 2013, the ECJ issued its decision in case C-527/11 Ablessio SIA with respect to situations in which the tax authorities of Member States refuse to assign a VAT identification number to taxable persons. VAT – reverse charge on cerealsIn October 2012, Romania asked to be authorised to continue to apply the reverse charge mechanism in relation to certain cereals and oilseeds. Increase in excise duties for cigarettesFollowing Government Decision no. 50 on rates for specific excise duties expressed in EUR per 1000 cigarettes, as from 1 April 2013 the rate will rise from EUR 53.18 per 1000 cigarettes to EUR 56.71 per 1000 cigarettes. Intrastat thresholds for 2013Order no. 1940 dated 12 December 2012, establishing the Intrastat thresholds, for the purposes of providing information with respect to intra-Community operations, has been published in the Official Journal of Romania (no. 9; 7 January 2013). Important ECJ VAT decisionsDuring the previous month, the European Court of Justice (hereinafter „ECJ”) issued several decisions significantly impacting the VAT treatment of certain operations |