Se confirmă și la nivel național optica trasată de CJUE în privința regimului de taxare a bunurilor comercializate sub costul de achiziție/producție
The perspective outlined by the CJEU regarding the taxation regime of goods sold below the cost of acquisition/production is also confirmed at the national level

Summary/Abstract: The national courts examined the tax regime applicable to goods sold by the taxpayer below the cost of acquisition/production, both from a VAT and a corporate income tax perspective, and invalidated the tax authorities’ practice of artificially limiting the right to deduct only to expenses that were later recovered from the final price of the product and the related VAT. The ICCJ decision is one of the first clear confirmations in the practice of the Romanian courts of the unlawfulness of the practice of the tax inspection bodies to artificially apply a different tax regime depending on the price level practiced by the taxpayer.

• Details
• Contents