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HCCJ. Conditions of exercising the right to deductible VAT

The High Court of Cassation and Justice ruled that, according to previous decisions of the CJEU, once the conditions required by law to grant the right to deductible VAT are met, a taxable person cannot be denied the right to deductible VAT by invoking irregularities in the issuing of a bill. The Court held that the fiscal authority must, in an objective manner, prove that the taxable person knew or should have known that the operation invoked to justify the right to deductible VAT was implicated in a fraud committed in the issuing of the bill or by a previous operator. (Decision no. 7405 of the 22th November, 2013, rendered in second appeal by the Administrative and Fiscal Disputes Section of the High Court of Cassation and Justice, seeking annulment of a NAFA decision)

:: The source: JURIDICE.ro

Andreea BANU

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