TVA menţionat pe factură, în lipsa unei operaţiuni impozabile. Obligativitate de plată a acestuia. Principiile unionale ale prevalenţei fondului asupra formei şi neutralităţii fiscale. Aplicabilitate

VAT mentioned on the invoice, in the absence of a taxable operation. The obligation to pay it. Union principles of substance over form and tax neutrality. Applicability

Abstract

All persons mentioning VAT on an invoice or other document used as an invoice are taxpayers.

According to Art. 167 and Art. 63 of Directive 2006/112, the right to deduct invoiced VAT is connected to the actual performance of a taxable operation and the exercise of this right does not include the VAT payable, under Art. 203 of this Directive, exclusively because it is mentioned on the invoice.

However, the risk of loss of tax revenue is not completely eliminated, in principle, as long as the recipient of an invoice erroneously mentioning VAT still has the possibility to use it for such exercise under Art. 178 a) of...