Deducerea din baza impozabilă și deducerea TVA: când se judecă separat și când se judecă „împreună”?
Deduction from taxable income and deduction of vat: when to judge separately and when to judge „together”?

Summary/Abstract: The national legal provisions seem to require quite clearly a separate and independent analysis of the conditions for deductibility of expenditure and VAT on purchases. As far as factual argumentation is concerned, in practice there are situations where tax authorities use the same argumentation for both taxes. The article aims to help clarify the independence but also the interdependence of the arguments that can be used, as both aspects seem to be relative. It also examines aspects of the substantive condition for the deduction of VAT for purchases which are not direct expenditure from an accounting law perspective. In this article we will not be able to give a clear-cut answer to the question in the title, but we will try to bring to the readers’ attention some concrete situations that will give them the opportunity to reflect on this topic.

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