Pierderile tehnologice în cazuistica fiscală – cum susținem deductibilitatea fiscală?
Technological losses reflected in tax case law– how do we demonstrate tax deductibility?

Summary/Abstract: It is a fact that technological and inventory losses are inherent to production. In the current social and economic context, strongly influenced by the COVID-19 pandemic, technological and inventory losses have an even more pronounced effect on the activity of factories. Therefore, preparing the documentation file, including the consumption norm necessary for the manufacture of a product, in order to support the deductibility of technological losses requires an approach that looks beyond fiscal or accounting aspects and also involves knowledge related to the manufacturing function of the company.

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