DEDUCERILE DE TVA ÎN CAZUL SERVICIILOR CARE FAC PARTE DIN CHELTUIELILE GENERALE ALE PERSOANEI IMPOZABILE PRIN RAPORTARE LA PRINCIPIILE NEUTRALITĂȚII ȘI PROPORȚIONALITĂȚII DIN DREPTUL UE
DEDUCERILE DE TVA ÎN CAZUL SERVICIILOR CARE FAC PARTE DIN CHELTUIELILE GENERALE ALE PERSOANEI IMPOZABILE PRIN RAPORTARE LA PRINCIPIILE NEUTRALITĂȚII ȘI PROPORȚIONALITĂȚII DIN DREPTUL UE

Summary/Abstract: This document examines the principles and legal framework governing the deductibility of Value Added Tax (VAT) within the European Union, particularly in the context of corporate groups and intragroup services. It highlights that VAT deduction is a fundamental right, ensuring tax neutrality by allowing taxable persons to deduct input VAT on purchases intended for taxable activities. The right to deduction is contingent upon fulfilling substantive conditions (such as the existence of taxable operations and a direct link between inputs and outputs) and formal conditions (such as proper invoicing and compliance with VAT registration requirements).The analysis emphasizes the proportionality and neutrality principles as established by the Court of Justice of the European Union (CJEU), which safeguard the taxpayer's rights against excessive administrative measures. Specific challenges related to VAT deduction in intragroup service contracts are addressed, including disputes over the necessity and justification of such services. The refusal to recognize VAT deductibility for properly documented intragroup transactions is deemed an unwarranted interference in corporate management.

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