Contraprestaţie sau despăgubire? O analiză din perspectiva jurisprudenţei CJUE în materia TVA
Consideration or compensation for damages? An analysis from the perspective of the CJEU case-law on VAT

Summary/Abstract: VAT is a complex tax based on the principle of economic and commercial reality. This principle seems to guide the CJEU also in the process of qualifying the payments as consideration or compensation, in which the Luxembourg Court focuses on the conditions of the requirement that a taxable transaction has to be made for consideration. The paper presents the particularities of the conditions of the “for consideration” requirement, resulting from the CJEU case law. Also, the judgments delivered by the CJEU on the conflict of qualification between consideration and compensation are examined.

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