Filosofia absurdului sau despre supremația formei în deducerea TVA
Philosophy of the Absurd or On the Supremacy of Form in VAT Deductions

Summary/Abstract: The concern for ensuring the supremacy of the fund over the form in deducting VAT must be common to taxpayers, the tax authority and the court. The taxpayer has an obligation to act in good faith in fulfilling his tax obligations, the tax authority should apply the test of economic substance in a balanced manner, seeking to observe whether the transaction actually took place or whether the parties pursued exclusively tax purposes, and the courts must recognize the violation of tax rights whenever necessary, in order to restore the legal order.

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