Contracte de consultanţă comercială. Baza impozabilă aferentă impozitului pe profit. Deductibilitate TVA

Commercial consultancy services agreements. The tax base related to the profit tax. VAT deductibility

Abstract

In the case of consultancy services agreements, in case C-463/14, Asparuhovo Lake Investment Company OOD, the Court in Luxembourg upheld that, since the subject matter of the services is not represented by the provision of certain well-defined consultancy services, but the fact of being at the disposal of the client to provide consultancy services to it, and the provision of services is carried out by the provider by the fact of being at its disposal within the period established in the subscription agreement, independently of the volume and nature of the consultancy services actually provided during the period to which this remuneration refers to.

In the context of this decision, the taxpayer could not be obliged to submit or produce any other evidence which should defend the...