DEOSEBIRILE PE TEREN PROBATOR ÎNTRE BINOMUL CHELTUIELI – VENITURI ȘI ACHIZIȚII – LIVRĂRI/PRESTĂRI
EVIDENCE BASED DIFFERENCES BETWEEN THE EXPANSES – INCOME BINOM AND ACQUISITIONS-SUPPLIES OF GOODS/SUPPLIES OF SERVICES

Summary/Abstract: In a substantial study, the author analyses the conditions for deductibility of expanses in the field of corporate income tax, as compared to the conditions required for the exercise of the right of deduction in the field of value added tax. Inspired by chronical difficulties in national tax audits as to the distinction between these two approaches, the study provides for the theoretical legal arguments that are able to allow the interpreter to rule in each case. Reference is made to the relevant case-law of the Court of Justice of the European Union, as well as to national tax case-law.

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