Sinteză de Jurisprudență Fiscală NațIonală.
Ianuarie – Februarie 2022
National Tax Case-Law. January – February 2022
Author(s): Cosmin Flavius CostaşSubject(s): Civil Law, Law on Economics, EU-Legislation, Commercial Law, Court case
Published by: Editura Hamangiu S.R.L.
Keywords: corporate income tax; deductible expanses; justifying documents; refusal to recognize the character of deductible expanses; proof; burden of proof; evidence;invoice;documents supplementary to invoice;
Summary/Abstract: The Romanian High Court of Cassation and Justice – Administrative and Tax Section recently concluded that the simple allegations of tax authorities as to the existence of a fraud are not sufficient proof to justify the denial of the deductible character of expanses made by a taxpayer. Relying on the relevant case-law of the Court of Justice of the European Union – cases C.F., Vikingo and PPUH – and its own case-law, the High Court concluded that the taxpayer provided sufficient evidence of its acquisitions and the relevant documents were able to justify such acquisitions. Since tax authorities did not challenge the reality of the acquisitions and, moreover, did not provide evidence as to the involvement of a taxpayer in a fraudulent mechanism, the mere failure of some taxpayers to account for their sales and pay the relevant taxes was not able to change that conclusion.
Journal: Cluj Tax Forum
- Issue Year: V/2022
- Issue No: 1
- Page Range: 40-49
- Page Count: 10
- Language: Romanian
- Content File-PDF
