Prezumția de simulație în dreptul fiscal: între buna-credință și prevalența realității economice
The Presumption of Simulation in Tax Law: Between Good Faith and the Prevalence of Economic Reality

Summary/Abstract: The paper examines the dynamics between the presumption of good faith, established as a general principle governing legal relations under tax law, and the emergence of actual presumptions of simulation, designed as instruments to combat abuse of rights. The analysis focuses on situations in which the burden of proof is shifted to the taxpayer on the basis of a suspicion that the transactions lack economic substance or are artificially constructed. In the field of transfer pricing, the affiliation relationship generates a relative presumption of non-compliance with the arm’s length principle, thereby placing upon the taxpayer the obligation to demonstrate the economic reality of the transactions. Similarly, in the Paper Consult case, the refusal of the right to deduct VAT was grounded in the failure to fulfil a formal verification obligation, which gave rise to a presumption of participation in a fraudulent scheme, irrespective of the substantive economic nature of the transaction. Therefore, there is a tendency to restrict the role of the presumption of good faith by establishing presumptions of simulation aimed at safeguarding the financial interests of the state.

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