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Răspunderea solidară în materie de TVA
Joint and several liability in VAT matters

Author(s): Luisiana DOBRINESCU
Subject(s): EU-Legislation, Commercial Law
Published by: Editura Solomon
Keywords: VAT; tax authority; tax receivable; value added tax;

Summary/Abstract: Although the national legislation regarding VAT does not regulate joint and several liability regarding this matter, the EU‑wide administrative practice confirms that a third party can be held liable for the fraud committed by its partners. The romanian Fiscal Procedure Code regulates a mechanism for joint and several liability in tax matters, derogatin from the common law. This mechanism is provided solely for the benefit of the tax authority, as a creditor of any type of tax receivable (VAT, profit tax, etc.). However, the practice of recent years has also given rise to another type of joint and indirect liability, namely, in which the beneficiary is denied the deductibility of VAT or VAT on purchases as a result of his supplier’s fraud or by which the seller is denied the benefit of the VAT exemption for intra‑Community supplies. Between the judgment in Case C‑345/3 Optigen and Case C‑277/14 PPUH, the case‑law of the Court of Justice of the European Union has made some interesting oscillations, from an extremely demanding approach to a permissive or at least tolerable, in assessing the beneficiary’s involvement in the fraud of its co‑contractors and, implicitly, in its tax liability. This article aims to analyze cases of solidarity liability in tax matters, with a particular focus on value added tax.

  • Issue Year: 2019
  • Issue No: 1
  • Page Range: 17-29
  • Page Count: 13
  • Language: Romanian