Poate exista evaziunea fiscală de la art. 9 alin. (1) lit. c) din Legea nr. 241/2005 în cazul taxei pe valoarea adăugată?
Is the Tax Evasion in Article 9 par. (1) c) of Law no. 241/2005 Possible in the Case of Value Added Tax?

Summary/Abstract: According to the Tax Procedure Code, tax debt arises once the taxable base that generates it arised. According to the Tax Code, the taxable base is constituted differently, minding the nature of the tax. In the case of corporate tax, the taxable base is represented by the taxable profit = income – expanses + non-deductible expanses – non-taxable income, while in the case of VAT, the taxable base is represented by the consideration obtained or that is to be obtained by the supplier from the buyer, the beneficiary or a third-party. Tax Evasion Law no. 241/2005 sanctions the fraudulent reduction of the taxable base by means of registration of “expanses that are not based on real transactions of the registration of other fictious transactions” and that is the reason why the author is trying to clear whether value added tax requalified as fiscally non-deductible for the beneficiary of the transaction actually comes within the framework of the legal hyphothesis referred by art. 9 par. (1) c) of Law no. 241/2005.

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