Operațiuni intracomunitare pretins frauduloase. Nelegalitatea impunerii determinată de nedovedirea conduitei culpabile a contribuabilului. Proceduri concurente. Consecințe
Alleged Fraudulent Intra-Community Transactions. The Unlawfulness of Taxation determined by the Failure to Prove the Taxpayer’s Culpable Conduct. Concurrent Proceedings. Consequences

Summary/Abstract: Within the decision detailed herein, the High Court of Cassation and Justice has analysed and overturned, through robust legal reasoning, the constituent elements of an alleged tax fraud arising from intra-Community supply of goods carried out by a company of Romanian nationality with Bulgarian business partners suspected of harmful tax practices. The allegations related to the fictitious nature of those operations dealt with false expenses or missing traders. Furthermore, within the recitals to the ruling, the supreme court has given due regard to the concurrent criminal proceedings that were ultimately closed. The subsequent commentary outlines the legal implications of this ruling.

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