Deducere T.V.A. Operațiuni fictive. Dovada participării la un mecanism fraudulos
V.A.T. deduction Fictitious operations. Proof of participation in a fraudulent mechanism

Summary/Abstract: The claims of the fiscal body, regarding the applicant's conduct of fictitious transactions, for the purposeof deducting VAT, cannot be withheld, as no such fraudulent mechanism was identified and proved in which theapplicant would be involved.In such situations, the fiscal body must prove, by means of evidence and / or indications that exclude any othervariant, that although the supporting documents have included all the elements provided by law, however theyfind an unrealistic operation and have been drawn up for the sole purpose of circumvention / avoidance of fiscalobligations.

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