Svidchi, Natalia
Adjustment of deductions in case of capital goods revocation of the VAT number electrónico / Natalia Svidchi
Resumen.
The European Court of Justice judgment in S.H. v. Administraţia Judeţeană a Finanţelor Publice Sibiu and Direcţia Generală Regională a Finanţelor Publice Braşov addresses the Romanian legislation and the corresponding practice of the tax authorities under which taxable persons with a revoked VAT number, based on national provisions enacted to counter abusive practices, are denied the right to deduct the VAT related to capital goods. In this article, the author explains that the denial of the deduction right is final and is made through a proportional negative adjustment, based on an irrefragable presumption that the capital goods are not used for the purpose of economic activities.
IMPUESTO SOBRE EL VALOR AÑADIDO
BIENES DE CAPITAL
DEDUCCIONES
RUMANIA
UNION EUROPEA
TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
JURISPRUDENCIA
International VAT Monitor 0925-0832 v. 33, n. 5, 2022, p. 200-204
Adjustment of deductions in case of capital goods revocation of the VAT number electrónico / Natalia Svidchi
Resumen.
The European Court of Justice judgment in S.H. v. Administraţia Judeţeană a Finanţelor Publice Sibiu and Direcţia Generală Regională a Finanţelor Publice Braşov addresses the Romanian legislation and the corresponding practice of the tax authorities under which taxable persons with a revoked VAT number, based on national provisions enacted to counter abusive practices, are denied the right to deduct the VAT related to capital goods. In this article, the author explains that the denial of the deduction right is final and is made through a proportional negative adjustment, based on an irrefragable presumption that the capital goods are not used for the purpose of economic activities.
IMPUESTO SOBRE EL VALOR AÑADIDO
BIENES DE CAPITAL
DEDUCCIONES
RUMANIA
UNION EUROPEA
TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
JURISPRUDENCIA
International VAT Monitor 0925-0832 v. 33, n. 5, 2022, p. 200-204