Frauda în materia TVA: conturarea unor elemente obiective care permit dovedirea vinovăţiei

Raluca Elena GÂLEA

judecător, Tribunalul Bucureşti - Secţia a II-a Contencios administrativ şi fiscal

ABSTRACT

The present study aims to identify in the practice of the courts a series of objective elements in committing VAT fraud, which have relevance on proving guilt, a condition of fiscal liability. Starting from the jurisprudence of the Court of Justice of the European Union, we will approach the „test of knowledge” by the economic agent of the involvement of his operation in a tax fraud from the perspective of domestic law. The „knew or should have known” rule will be transposed in the form of intent or guilt, borrowing characteristics from criminal and sometimes civil liability. We started the analysis from the margin of appreciation that the Court of Justice of the European Union recognizes to the fiscal body and the court when they verify the existence of objective elements that can prove the...