Documentarea deducerii TVA-ului aferent serviciilor
Documentation of the VAT deduction relating to services

Summary/Abstract: I conclude this series on the CJEU’s judgment in Case C-726/23 Arcomet by addressing the issue raised in the previous article: the documentation required to claim VAT deductions on intra-group services. In its answer to the second preliminary question, the CJEU ruled that the tax authorities may request, in addition to the invoice, other documents to prove the existence of the services and their use for the purposes of taxable transactions, provided that such evidence is necessary and proportionate. On the face of it, a balanced solution. Except that proportionality is measured against a standard – and for documents relating to services, that standard is nowhere to be found in the legislation. Hence the discussion on legal certainty.

• Details
• Contents