Distincții privind sarcina probei în materia dreptului de deducere a TVA
Distinctions Regarding the Burden of Proof in the Matter of the Right to Deduct VAT

Summary/Abstract: The principle of tax neutrality, as interpreted in light of the case law of the Court of Justice of the European Union, always requires the granting of the right of deduction, even where certain formal requirements have not been complied with, provided that the substantive reality of the transactions carried out is demonstrated. Based on the interpretations derived from the practice of tax authorities and national courts, this article aims to develop a methodological framework regarding the burden of proof, constructed on the basis of a standard of normality and the fundamental principles of the VAT system. In a field constantly dominated by measures adopted to combat tax fraud and currently undergoing a process of digitalization, it is necessary to extract and preserve essential principles from the case law of the Court of Justice of the European Union, ensuring that their substance is maintained in the digital era of VAT.

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