Perceperea TVA-ului pentru serviciile electronice prestate în schimbul furnizării datelor personale – o dispută între echitate și interpretare strictă
Value-added taxation for electronically supplied services in exchange of providing personal data - a dispute between fairness and strict construction

Summary/Abstract: We live in an age where every piece of information is literally at our fingertips. There is no person who has not accessed this inexhaustible source of information and opportunities and who has not been asked for a “favour”: the disclosure of personal data. Strictly from the perspective of the VAT theory, given the fact that electronic platforms provide services to a user in exchange for personal data, we are, apparently, in the hypothesis of an exchange of services. The present article aims to discuss this topic, raising some important questions, in order to identify, now or at least in the near future, some answers in line with the essential principles of law such as the principle of equity, fiscal neutrality and legal security.

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