Legalitatea prevederilor H.G. nr. 1393/2024 privind categoriile de contribuabili care pot elimina contravaloarea accizelor de la calculul impozitului minim pe cifra de afaceri
The legality of the provisions of Government Decision no. 1393/2024 regarding the categories of taxpayers who can exclude the excise duty equivalent from the calculation of the minimum turnover tax

Summary/Abstract: The minimum turnover tax debuted in the national legislation at the level of 2023 and targets the operators that register in the previous fiscal year a turnover of more than 50 million the euro. One of the categories targeted by this new tax is that of economic operators trading excise goods on the market. The provisions of the art. 18A1, par. (3) form the Fiscal Code regulates the way of determining the minimum tax on turnover and in accordance with point (vii) of this article, the decrease of excise duties from the base for calculating the minimum turnover tax may be made if the excise revenue is reflected simultaneously in the expense accounts. However, through the additions brought by GD 1393/2024 on the Methodological Norms for the implementation of the Fiscal Code, the scope of operators that can benefit from such a decrease was restricted only to operators that pay excise duties directly to the state budget, such as producers and importers. Accordingly, operators who, although they do not pay excise dudes directly to the state budget, bear and record them as expenses through the payment of the purchase price of the excisable traded product, have been excluded from the application of the aforementioned legal provisions. Such a restriction should not only have taken the form of a change in the law, in this case, the Fiscal Code, but it is liable to affect several principles specific to tax law, to generate serious consequences for the activity of the affected economic operators, as well as to distort competition.

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