Scutire de la plata TVA. Cheltuieli efectuate pentru edificarea unei construcţii pe terenul proprietatea altei persoane. Lipsa dovedirii realităţi efectuării unor cheltuieli

Exemption from the payment of the VAT. Expenses made with building a construction on the land owned by another person. Lack of proof of the reality of expenses made

Abstract

I. The expenses incurred with the construction on the land owned by a natural person, construction that became the property of the natural person, cannot be retained as deductible expenses, even if the company would carry out its activity in said building. These expenses cannot be considered expenses actually incurred in order to achieve taxable income, within the meaning of the provisions of Article 21 paragraph 1 of the Fiscal Code, and according to the provisions of the following paragraphs, this type of expense is not considered deductible or partially deductible. On the contrary, according to the provisions of Article 21paragraph 3 letter m...