Baza de impozitare a TVA și prețurile de transfer
VAT tax base and transfer prices

Summary/Abstract: The significant increase of the number of transactions between affiliated companies seems to be an increasingly pronounced trend worldwide in recent years, implicitly caused by the amplification of globalization. In order to prevent circumstances where the main objective of transactions between affiliated parties is to obtain a tax advantage and to discourage taxpayers to resort to setting prices (for the transactions carried out) that do not reflect the market value of the traded goods / services, the tax authorities have increased the frequency of the tax audits which focus on transfer prices, from a corporate income tax perspective but also touching value added tax. Thus, the lack of sufficiently clear provisions at national level with respect to VAT transactions between related parties has led, in practice, to subjective and varied approaches by the tax inspectors, although in many cases these are in direct contradiction with the principles laid down by European law.

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