Deducerea TVA – legătura directă și imediată între achiziții și livrări. CJUE, în cauza C-334/20, Amper Metal Kft
VAT deduction - the direct and immediate link between purchases and deliveries. CJEU, in Case C-334/20, Amper Metal Kft

Summary/Abstract: Case C-334/20 was recently settled, ruling that VAT on purchases of services considered as overheads, associated with the taxable persons’ general economic activity, is deductible regardless of the price of the services purchased and the impact, favourable or unfavourable, on the beneficiary’s turnover. Thus, we are in a situation where it becomes necessary, to exercise the right of deduction, to establish a direct and immediate link between the costs of goods and/or services purchased, and the prices of deliveries/services performed. The existence of a direct and immediate link between purchases and deliveries presupposes that the expenses incurred for the acquisition were a component of the cost of the delivery/supply transactions which gave rise to the right of deduction. If it is not possible to establish a direct and immediate link between an acquisition and a particular sale transaction, it is necessary to verify whether there is a direct and immediate link between that acquisition and the taxable person’s overall economic activity, classifying this expense as overhead of the taxable person. In this article, we intend to present the importance of Case C-335/20, Amper Metal Kft, and to examine what in fact a direct and immediate link between purchases and deliveries presupposes and the criteria for establishing a direct and immediate link necessary to exercise the right of deduction.

• Details
• Contents