Reduced VAT rate for medical lenses
According 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 registration
On 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 cereals
In October 2012, Romania asked to be authorised to continue to apply the reverse charge mechanism in relation to certain cereals and oilseeds.