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HCCJ. Conducting commercial transactions with an inactive company. Consequences

The High Court of Cassation and Justice decided that, given that the applicant has not shown diligence and performed commercial transactions with an inactive company, declared so by OPANAF no. 832/2006, approving the list of inactive taxpayers from the date of publication in the Romanian Official Gazette. Part I, no. 850 / 17.10.2006, it is not deductible in calculating taxable income the amount of sum representing merchandise purchased from the company that was inactive at the date of goods purchase, so that it was rightly settled on the applicant the additional tax liabilities (tax and hikes delay) through the imposing decision and the tax audit report issued by the tax authorities. (Decision no. 2781 of June 12, 2014 rendered in the appeal by the Administrative and Fiscal Section of the High Court of Cassation and Justice for the annulment of decision taxation)

:: The Source: JURIDICE.ro

Ana-Maria UDRIȘTE

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