DOI: 10.47743/jss-2024-70-3-5

Abstract: The case law of the CJEU impacts and influences national law through the mandatory nature of the judgments pronounced by the Union court. In the field of taxing income derived from the exploitation of creative activities, questions concerning the incidence of value‑added tax (VAT) have generated an extensive case law of the Union court. The questions addressed to the Court have focused on: analyzing hypotheses in terms of the cumulative fulfillment of conditions determining the incidence of VAT, the continuous and independent conduct of an economic activity, the qualification of specific situations as the provision of services within the meaning of the VAT Directive, the taxable status of collective management organizations, and individual cases where the special regime applicable to second‑hand goods, artworks, antiques, and collectibles may or may not be applicable. In the current research endeavor, we aim to map out the aspects where the case law of the Court of Justice of the European Union has impacted national law regarding value‑added tax, specifically the special regime applicable to second‑hand goods, artworks, antiques, and collectibles.

Keywords: value‑added tax, taxable person, C.J.E.U. case‑law, special regime applicable to works of art, indirect taxes, income from the exploitation of intellectual property rights.

References:

Bufan R. (coord.), Tratat de drept fiscal. Volumul 2. Drept fiscal al Uniunii Europene, Editura Hamangiu, Bucureşti, 2018.

Bufan R. (coord.), Tratat de drept fiscal. Volumul I. Teoria generală a dreptului fiscal, Editura Hamangiu, Bucureşti, 2016.

Costaş C. F., Drept fiscal, ed. a III‑a, rev., Editura Universul Juridic, Bucureşti, 2021.

Costea I. M., Drept financiar. Note de curs, ed. a IX‑a, rev., Editura Hamangiu, Bucureşti, 2024.

Costea I.M., Fiscalitate europeană. Note de curs, Editura Hamangiu, Bucureşti, 2016.

Dobrinescu L, Jurisprudența CJUE (în materia TVA). Efecte, în Tax Magazine, nr. 5/2022, pp. 346‑350.

Ene M., „Ce este special în regimurile speciale din TVA? Analiza regimului special aplicabil bunurilor second‑hand”, în Tax Magazine, nr. 4/2023, pp. 213‑223.

Ionaşcu T., „Jurisprudenţa ‑ izvor de drept”, în Analele Universităţii Constantin Brâncuşi din Târgu Jiu, Seria Ştiinţe Juridice, nr. 3/2014, pp. 31‑38.

Vizoli M., TVA de la A la Z. Ghid practic, ed. a II‑a, Editura Hamangiu, Bucureşti, 2023.