Ajustarea TVA deductibile pentru bunurile de capital în situația anulării codului de TVA
Adjustment of deductible VAT for capital good in case of revokation of the VAT number

Summary/Abstract: The amendments in force starting with January 1, 2017 allow taxable persons, whose VAT number has been revoked as a sanction, to exercise their right to deduct the VAT related to acquisitions made during the period when the VAT number was revoked, after the re-registration for VAT purposes. Although the reasoning is identical, the same right was not conferred in respect of deductible VAT related to capital goods, for which the there was an obligation of to make definitive negative adjustments for the years in which the VAT number was revoked. A corresponding positive adjustment was regulated by the Rules for Implementation of the Fiscal Code only during 2020. This paper analyses the Decisions by which the CJEU ruled on the compatibility, with the provisions of the VAT Directive and EU principles, of the national legislation limiting the right of deduction of taxable persons whose VAT number is revoked as a sanction, in order to show that the negative adjustment of the deductible VAT related to capital goods, as currently regulated, it is contrary to relevant EU law.

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