CJEU Holds Lawyers Considered Taxable Persons for VAT

The Court of Justice of the European Union (CJEU) issued a judgment on 16 July 2020 concerning whether lawyers may be considered taxable persons for VAT purposes. The case involved a Romanian law firm, UR, which requested the Public Revenue Authority to remove it from the register of taxable persons for VAT purposes and to reimburse the VAT collected by that authority during the period 1 January 2010 to 31 December 2014, on the grounds that UR had been entered in that register in error. By a…