HCCJ. Justifying the right to deductible VAT

Watch the legal debate of the 15th September, 2014: Deductible expenses. Fiscal inspection solutions. Arguments in defense of the taxpayer.

The High Court of Cassation and Justice ruled that, in order to benefit from the right to deductible VAT, the taxpayer must justify this right by providing the original specimen of the bill which has to comprise the information required by art. 155 paragraph (5) of the Fiscal code and, according to the provisions of art. 145 paragraph (2) a) of the Fiscal code, the right to deductible VAT is conditioned by the motivation of document purchases and of use of purchased goods so as to benefit taxable operations. In this particular case, the plaintiff  presented the court with justifiable documents for the bills which described work situations signed by the beneficiary and by the entrepreneur, comprising the total costs for materials, the labor expenses and indirect costs for the whole operation. The High Court stated that these situations do not meet the conditions imposed for justifiable documents (such as work situations, official reports or other documents attesting the stage of accomplishment and of receiving the services delivered) which prove the reality of the provision of the services, thus being unable to account for the right to deductible VAT.

:: The source: JURIDICE.ro

Andreea BANU

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