Right to deduct VAT. Exercising conditions

CONTENCIOS ADMINISTRATIV ŞI FISCAL

Abstract

In order to benefit from the right to deduct VAT, the taxable person should justify the exercise of this right based on the original invoice, which should contain the information provided for under Article 155 para. 5 of the Fiscal Code, and in compliance with the provisions of Article 145 para. 2 letter a) of the Fiscal Code, the right to deduct VAT is conditional on the justification of purchases based on documents and the use of the purchased goods for the benefit of the taxable operations. In this case, without denying the fulfilment by the claimant of the formal requirements for exercising the right to deduct, it has been found that it had not explained the fulfilment of the formal requirements, since the submitted documents do not demonstrate the certainty of providing certain services which should be in a concrete, and not presumed connection with the project and reflect the intent of carrying on a business activity by developing the wind park situated in S. locality, T. county