DREPTUL DE DEDUCERE TVA. CONDIŢII.
THE RIGHT TO DEDUCT VAT. CONDITIONS.

Summary/Abstract: Since it is a fundamental principle of the common system of VAT established by EU law, the exercise of the right to deduct VAT cannot be denied by introducing additional substantive or formal requirements other than those laid down in EU law. Therefore, in so far as it can be established that the merchandising services offered by the respondent’s contractual partner were supplied for the benefit of its taxable transactions, it is irrelevant whether those services were provided in relation to goods which the respondent had already ordered as an owner and had transferred the ownership of them to a third party, nor the fact that, at the time of the actual supply of the services, the goods were no longer in his detention but were in the commercial premises of the third party for sale by the latter.

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