TVA. Art. 11 alin. (12) Cod fiscal (Legea nr. 571/2003). Achiziţionarea unor bunuri de la o persoană impozabilă declarată inactivă. Condiţii de deducere a TVA aferentă bunurilor achiziţionate. Refuz de deducere. Lipsa de incidenţă a cauzei CJUE C-101/16 SC Paper Consult

VAT. Art. 11 para. (1²) of the Fiscal Code (Law 571/2003). Purchase of goods from a taxable person declared inactive. Condition for VAT discount for the goods purchased. Denial of deduction. Inapplicability of the CJEU case C-101/16 SC Paper Consult

Abstract

According to Art. 11 para. (12) of the Fiscal Code (Law no. 571/2003), the beneficiaries who purchase goods and/ or services from taxpayers taxable persons established in Romania, after their registration as inactive in the Register of inactive/ reactivated taxpayers according to Art. 781 of GO no. 92/2003, republished, with the subsequent amendments and completions, do not have the right to deduct the expenses and the value added tax related to said acquisitions.

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