Proiecte abandonate -TVA-ul devine ajustabil?
Abandoned projects – Is VAT becoming adjustable?
Author(s): Alexandru AparaschiveiSubject(s): Politics / Political Sciences, Politics, Law, Constitution, Jurisprudence, Law on Economics, Fiscal Politics / Budgeting, Commercial Law
Published by: Editura Solomon
Keywords: VAT; VAT deductibility; VAT adjustment;
Summary/Abstract: Historically, the VAT deductibility regime for abandoned projects seemed clear. The provisions of the tax legislation and CJEU case law have ensured that VAT does not become a loss, despite the consistently high appetite of ANAF for these amounts. Recent CJEU case law casts doubts on this regime, indicating that VAT is adjustable.
Journal: Tax Magazine
- Issue Year: 2025
- Issue No: 1
- Page Range: 57-59
- Page Count: 3
- Language: Romanian
- Content File-PDF
