Fraudă la care beneficiarul nu a participat: efecte asupra deducerii TVA
Fraud in which the beneficiary did not participate: effects on VAT deduction

Summary/Abstract: We discuss the case (very important for the Romanian taxpayer) in which the tax authority denies a taxpayer the right to deduct from the value of the VAT due the value of the tax due or paid for the services that were provided to him because the issuer of the invoice related to these services or one of its providers committed irregularities, without this authority proving (very important!), considering objective elements, that the taxable person knew or should have known that the operation invoked to justify the right of deduction was involved in a fraud committed by the said issuer or another operator intervening upstream in the benefits chain.

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