Repere jurisprudenţiale privind regimul deducerii TVA
Case law benchmarks regarding the VAT deduction regime

Summary/Abstract: In this paper the author presents decisions of the Court of Justice of the European Union and final decisions of the Alba Iulia Court of Appeal Administrative and Fiscal Litigation Section, through which the principles resulting from the case law of the European Union Court regarding the right of deduction in the VAT field were applied in concrete terms on the following aspects of practical interest: (i) determination of the taxable person holder of the right of deduction in the case of the sale of apartments in the real estate complex built by an association without legal personality; (ii) the VAT adjustment for which the right of deduction was exercised, in case of ex officio cancellation of the VAT code;(iii) the adjustment/regularization of VAT for which the right of deduction was exercised in case these goods are scrapped, later sold as waste, respectively destroyed or eliminated; (iv) the same issue related to the adjustment/regularization of VAT for which the right of deduction was exercised in case these goods are destroyed.

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