Condițiile de fond și de formă ale exercitării dreptului de deducere a taxei pe valoarea adăugată
Substantive and formal conditions of exercising the right to deduct value added tax

Summary/Abstract: The value added tax (V.A.T.) collection mechanism reveals the existence of two categories of subjects involved in the legal relations connected thereto: V.A.T. collectors and V.A.T. payers, the last phrase designating the persons whose patrimony actually bear the burden of this indirect tax. Although all these subjects carry out V.A.T. payment operations, due to the establishment of the right to deduct V.A.T., the mentioned differentiation can be made. If it is easy to identify the V.A.T. payer in whose patrimony it is finally reflected the cost of this fiscal obligation, the other category, catalogued with the phrase „V.A.T. collectors”, these being the holders of the right to deduct V.A.T., involves difficulties in verifying the fulfilment of the conditions imposed for the exercise of this right. For the return by the Tax Office of the amounts paid by the holders of the right to deduct V.A.T. it was established by the Court of Justice of the European Community the principle of the economic prevalence over the legal one, which requires to sacrifice some norms concerning the formal conditions necessary to be met for the exercise of the right to deduct V.A.T., in favour of the economic reality of the technical-material operations susceptible to return V.A.T. related thereto. Given the difficulties generated by the application of this principle, it is necessary to identify the logics of the applicability of the right to deduct V.A.T. in the mechanism of its collection in the context of the stated principle.

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