Controverse fiscale generate de O.G. nr. 16/2022 – regimul TVA aplicabil băuturilor pe bază de cafea și ceai
Fiscal controversies generated by O.G. No. 16/2022 – the VAT regime applicable to coffee and tea-based beverages
Author(s): Bogdan Blaj, Brigitta KedvesSubject(s): Politics / Political Sciences, Politics, Economy, Law, Constitution, Jurisprudence, Economic policy, Law on Economics, Fiscal Politics / Budgeting, Commercial Law
Published by: Editura Solomon
Keywords: value added tax; reduced VAT rate; Combined Nomenclature; tax assessment decision; rules of interpretation; principle of legal certainty; in dubio contra fiscum principle;
Summary/Abstract: Within the evolving framework of Romania’s fiscal legislation, the amendments introduced by Government Ordinance no. 16/2022 mark a critical point in determining the taxable regime regarding VAT applicable to certain products or services. This article aims to highlight the main challenges arising from the unclear interpretations of the provisions of Article 291, paragraph (2), letters e) and k) of the Fiscal Code. Additionally, it addresses issues of legislative predictability and clarity that have led to controversies, exploring the determination of the applicable VAT rate for beverages based on coffee, tea, or maté. The article also discusses how the fundamental principle of in dubio contra fiscum can serve as an essential tool for ensuring a balance between the state’s fiscal interests and the protection of taxpayers’ rights.
Journal: Tax Magazine
- Issue Year: 2024
- Issue No: 6
- Page Range: 477-481
- Page Count: 5
- Language: Romanian
- Content File-PDF
