Impozitarea veniturilor plătite nerezidenților. Abuzul de drept
Taxation of non-residents’ income. Abuse of law

Summary/Abstract: Topics like ”abuse of law” and ”aggressive tax planning” are under scrutiny of decisionmakersfrom taxation field for a while. In our tax legislation one may find provisions on tax evasionfighting and provisions destined to restrict the abuse of law. In this context, it is useful to summarizethe anti-abuse provisions from our legislation on direct taxation with regard to transactions withnon-residents. There were identified the relevant regulations and the correlation between as well asthe tax consequences for abuse of law. Although there are several definitions in our legislation, theessential feature of the abuse of law is the scope pursued: obtaining tax advantages that, under normalconditions, could not be attained. Starting from this, beside the various concepts analysed, the mainconclusion is that abuse of law has to be proved by tax authorities, indicating both the objectiveelements and evidence that have considered when assessing the abuse of law.

• Details
• Contents