Current Case-Law Tendencies. The Issue of Real Estate VAT in Case Salomie and Oltean, C-183/14. Case-Law Oscilations Regarding the Suspension of the Tax Decision. The Mechanism of Late Payment Interest Through the Filter of Jurisprudence Cover Image
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Tendințe jurisprudențiale actuale. Problematica TVA-ului imobiliar în cauza Salomie și Oltean, C-183/14. Oscilații judiciare în suspendarea actului administrativ fiscal. Mecanismul majorărilor de întârziere prin filtrul jurisprudenței
Current Case-Law Tendencies. The Issue of Real Estate VAT in Case Salomie and Oltean, C-183/14. Case-Law Oscilations Regarding the Suspension of the Tax Decision. The Mechanism of Late Payment Interest Through the Filter of Jurisprudence

Author(s): Ioan Put Septimiu
Subject(s): Law, Constitution, Jurisprudence, EU-Legislation, Court case
Published by: Editura Hamangiu S.R.L.
Keywords: VAT; tax legislation; the recognition of the right to deduct VAT; conditions for suspending the administrative-tax act;

Summary/Abstract: The court decisions are representative for the way in which this interpretation of the tax legislation is taken care of, respectively for the way in which this specialized doctrine is understood. That is why we will look at three different judicial perspectives. Regarding the recognition of the right to deduct VAT, although the certain tendency of the judicial practice is to recognize its exercise, there are also situations in which the courts fail to confirm this right judicially. We will present such an episode and also the possible remedy that the individual has. In another context, we have problematized the situation of the delay increases, their nature and the subjects that may request the payment of the delay increases. Finally, we presented the unjustified judicial oscillations between the optics court, the substantive court and the appeal court, in assessing the conditions for suspending the administrative-tax act.

  • Issue Year: II/2019
  • Issue No: 3
  • Page Range: 20-34
  • Page Count: 15
  • Language: Romanian