Formalismul excesiv al ANAF invalidat de Înalta Curte de Casație și Justiție. Lipsa rapoartelor de lucrări și existența unui departament propriu de vânzări nu influențează tratamentul fiscal al unor servicii suplimentare de vânzări
The excessive formalism of the National Agency for Fiscal Administraton was invalidated by the High Court of Cassaiton and Justce.The lack of work reports and the existence of an in-house sales department do not have an impact on the fiscal treatment

Summary/Abstract: The High Court of Cassation and Justice established that there is no duplication of services when an additional service provider was contracted to increase the volume of sales in relation to certain distributors, even if the taxpayer already had an in-house sales department. Moreover, in what concerns the deductibility of these sales services, the same court stated that work reports are not mandatory, even if the requirement of these reports was provided in the contract concluded with the service provider, if the taxpayer proves by evidence that the services were effectively provided. The taxpayer proved the existence of a causality link between the increase of its turnover and the services provided by the independent provider who is not part of the sales department of the taxpayer.

• Details
• Contents