Ajustarea TVA deductibila in cazul activelor de capital
THE ADJUSTMENT OF THE DEDUCTIBLE V.A.T. IN THE CASE OF CAPITAL ASSETS

Summary/Abstract: Tax payers have to adjust the tax deducted for detained capital assets, or for assets purchased, constructed, transformed or modernized beginning with the 1st of January, 2007. Since the conditions existent at the date of exertion of the right to deduction is being modified from various reasons (change of the destination of the assets’ use, changes of the elements used at calculating the initially deducted tax, cessation of the asset’s existence and so on), the adjustment of the initially deducted tax has emerged as a necessity. Adjustment measures are applied to the deducted tax and to the operations exempted regarding the lease, the rental and the leasing of fixed assets, as well as to the delivery of a construction, of a part of the construction or to the land on which it is built, as well as to any other land.

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