The Court of Justice of the European Union (CJEU) delivered its judgment in the case of SC Cartrans Preda SRL m v Direcţia Generală Regională a Finanţelor Publice Ploieşti – Administraţia Judeţeană a Finanţelor Publice Prahova C‑461/21 on 7 September 2023. The specific VAT issue under consideration was a requirement for Cartrans to pay an additional amount of VAT in respect of services relating to the carriage of goods intended to be imported to Romania. The legislative provisions requiring interpretation were Article 144 of the VAT Directive read in light of Article 86(1)(b) and (2). The case also dealt with the requirement to withhold tax at source on income paid by Cartrans to a non-resident co-contracting company for services relating to the recovery of VAT abroad. The first issue only is summarised herein.