Refuzul de recunoaştere a dreptului de deducere TVA. Operaţiune economică fictivă

Refusal to recognize the right to deduct VAT. Fictitious economic operation

Abstract

Without a possibility of making a person liable, in general, for the verification of the issuer of the invoice related to the goods and services for which the exercise of the right to deduct VAT is requested, a duty of care considered depending on the particular elements of the case shall not be excluded. The only guidelines provided by the CJEU in application of the "test of knowledge" shall be in the matter of customs duties - in the case C-454/10 (Oliver Jestel) it being acknowledged that the phrase "he should have known normally" refers to the behaviour of an approved and diligent operator, with the stipulation that the information which have been at its disposal or which the operator should have known normally, must be taken into consideration, especially as a result of its contractual obligations.

A first element which...