Discuţii privind deducerea TVA de către societăţile comerciale de transport subvenţionate de la bugetul public
Discussions on the deduction of VAT by commercial transport companies subsidized from the public budget

Summary/Abstract: In this study, the author aimed to analyze a controversial issue regarding the right of companies to deduct value added tax related to purchases of goods and services made for the purpose of providing public passenger transport, given that most passengers benefit from free public transport.Trying to find the correct answer to this legal problem, the author presented the general conditions provided by law for deducting VAT in order to then apply these conditions to the particular situation under discussion.Thus, by clarifying the concepts of 'taxable person' and 'taxable transaction' within the meaning of the tax law, the author concluded that the companies in question could not be denied the right to deduct VAT, which is a fundamental principle of the common system of VAT by European Union law.

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