HCCJ. Lack of documents showing the real nature of the economic operation

The High Court of Cassation and Justice ruled that the economic operator cannot claim the recognition of the right to deduct VAT, where the invoices recorded in the accounts are not accompanied by documentary evidence regarding the necessity and reality of the services served, with no reception notes, storage cards or consumption bills for the work performed by its own with the materials purchased, work situations, etc. In the present case, many of the operations carried out by the taxpayer, which were subject to review by the tax body, in terms of procedural and substantive compliance with the conditions for recognition of the right to deduct VAT, were considered unrealistic in the absence of evidence, even if they were formally established by a bill, registered in the accounts. In addition, the invoices in question did not contain the essential terms, such as delivery dates or goods or the services covered, depriving them of the minimum characteristics that allow its identification, therefore the High Court has established that it is fully justified to establish a base of additional VAT taxation.

(Decision no. 1312 of March 13, 2014 rendered in the appeal by the administrative and fiscal section of the High Court of Cassation and Justice covering appeal tax decision NAFA)

:: The Source: JURIDICE.ro

Ana-Maria UDRIȘTE

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