SINTEZĂ DE JURISPRUDENȚĂ FISCALĂ NAȚIONALĂ
MARTIE – APRILIE 2024
SUMMARY OF NATIONAL TAX JURISPRUDENCE
MARCH – APRIL 2024
Author(s): Cosmin Flavius CostaşSubject(s): Law, Constitution, Jurisprudence, Law on Economics, Court case, Administrative Law
Published by: Editura Hamangiu S.R.L.
Keywords: VAT; taxable persons; intermediaries; taxable supplies; intra-Community acquisitions; right of deduction; alleged fraud; abuse of tax law; artificial transactions; lack of substance; tax advantage;
Summary/Abstract: In a recent Romanian VAT case, Sibiu Tribunal was asked to rule in a case where the taxable person allegedly used a mechanism of tax optimization for VAT. The court ruled that the presence of two intermediaries in order to secure VAT deduction in a more expeditive manner is not contrary to the objectives of the VAT Directive and does not amount to an abuse of tax law in the sense of the Halifax case-law.
Journal: Cluj Tax Forum
- Issue Year: VII/2024
- Issue No: 2
- Page Range: 162-172
- Page Count: 11
- Language: Romanian
- Content File-PDF
