{"id":2975,"date":"2020-07-30T21:16:56","date_gmt":"2020-07-30T21:16:56","guid":{"rendered":"https:\/\/revista.isfin.ro\/?p=2975"},"modified":"2020-07-30T21:19:48","modified_gmt":"2020-07-30T21:19:48","slug":"tva-la-achizitii-in-situatii-de-anulare-a-codului-de-tva-a-fi-sau-a-nu-fi-deductibil-lavinia-lazar","status":"publish","type":"post","link":"https:\/\/revista.isfin.ro\/en\/2020\/07\/30\/tva-la-achizitii-in-situatii-de-anulare-a-codului-de-tva-a-fi-sau-a-nu-fi-deductibil-lavinia-lazar\/","title":{"rendered":"VAT on purchases in case of VAT code cancellation: to be or not to be deductible? - Lavinia Laz\u0103r"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"2975\" class=\"elementor elementor-2975\" data-elementor-settings=\"[]\">\n\t\t\t\t\t\t<div class=\"elementor-inner\">\n\t\t\t\t\t\t\t<div class=\"elementor-section-wrap\">\n\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-25e24b1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"25e24b1\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5793e7b0\" data-id=\"5793e7b0\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-5aa4d93e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5aa4d93e\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-257abe15\" data-id=\"257abe15\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-103c9b7b elementor-widget elementor-widget-text-editor\" data-id=\"103c9b7b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p>\u00a0Author: Lavinia Laz\u0103r<br \/>Vol. 3 \u2022 No. 5 \u2022 November 2018<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-3df8660f\" data-id=\"3df8660f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-759319a1 elementor-position-right elementor-view-default elementor-vertical-align-top elementor-widget elementor-widget-icon-box\" data-id=\"759319a1\" data-element_type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<a class=\"elementor-icon elementor-animation-\" href=\"https:\/\/revista.isfin.ro\/wp-content\/uploads\/2020\/08\/Lavinia-Lazar_EN_ABS-nr5.pdf\" target=\"_blank\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-arrow-down\"><\/i>\t\t\t\t<\/a>\n\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\t\t\t\t<h6 class=\"elementor-icon-box-title\">\n\t\t\t\t\t<a href=\"https:\/\/revista.isfin.ro\/wp-content\/uploads\/2020\/08\/Lavinia-Lazar_EN_ABS-nr5.pdf\" target=\"_blank\" >\n\t\t\t\t\t\tView Abstract PDF\t\t\t\t\t<\/a>\n\t\t\t\t<\/h6>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ae9214e elementor-position-right elementor-view-default elementor-vertical-align-top elementor-widget elementor-widget-icon-box\" data-id=\"ae9214e\" data-element_type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<a class=\"elementor-icon elementor-animation-\" href=\"https:\/\/revista.isfin.ro\/wp-content\/uploads\/2020\/08\/Lavinia-Lazar_EN-art-nr5.pdf\" target=\"_blank\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-arrow-down\"><\/i>\t\t\t\t<\/a>\n\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\t\t\t\t<h6 class=\"elementor-icon-box-title\">\n\t\t\t\t\t<a href=\"https:\/\/revista.isfin.ro\/wp-content\/uploads\/2020\/08\/Lavinia-Lazar_EN-art-nr5.pdf\" target=\"_blank\" >\n\t\t\t\t\t\tView Article PDF\t\t\t\t\t<\/a>\n\t\t\t\t<\/h6>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-7cedc1fa elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"7cedc1fa\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5650d3eb elementor-widget elementor-widget-text-editor\" data-id=\"5650d3eb\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p><strong>Abstract<\/strong><\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-18cd0c07 elementor-widget elementor-widget-text-editor\" data-id=\"18cd0c07\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p>The right of taxable persons registered for VAT purposes to deduct the VAT they owe or pay for goods and services purchased in their current activity is a fundamental principle of the VAT system established by European Union law. Moreover, another essential principle, the principle of tax neutrality, requires that the right to deduct VAT to be granted even if the formal requirements have not been met by the taxable persons involved in a transaction, as long as the substantive requirements are properly fulfilled. In this context, can the revocation of the VAT registration of a taxable person be a sufficiently grounded reason for limiting the right to deduct the tax? In the framework of this article, we will try to analyze this question at the level of national legislation and practices in relation to several Romanian cases relevant to this issue, solved by the Court of Justice of the European Union (hereinafter CJEU).<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-58a684e1 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"58a684e1\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-20421bb0 elementor-widget elementor-widget-text-editor\" data-id=\"20421bb0\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p><strong>Keywords<\/strong>: value added tax, registration for VAT purposes, right of deduction, cancellation, VAT code<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-441cb221 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"441cb221\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2f6c3a94 elementor-widget elementor-widget-text-editor\" data-id=\"2f6c3a94\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p><strong>JEL classification<\/strong>: H87, K34<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4951406f elementor-widget elementor-widget-eael-creative-button\" data-id=\"4951406f\" data-element_type=\"widget\" data-widget_type=\"eael-creative-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <div class=\"eael-creative-button-wrapper\">\n\n            <a class=\"eael-creative-button eael-creative-button--default\" href=\"https:\/\/revista.isfin.ro\/en\/arhiva\/\" data-text=\"\">\n\n                <div class=\"creative-button-inner\">\n\n                    \n                    <span class=\"cretive-button-text\"> BACK <\/span>\n\n                                    <\/div>\n            <\/a>\n        <\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>\u00a0Autor: Lavinia Laz\u0103rVol. 3 \u2022 Nr. 5 \u2022 Noiembrie 2018 Vizualizare Abstract PDF Vizualizare Articol PDF Abstract Dreptul persoanelor impozabile \u00eenregistrate \u00een scopuri de TVA de a deduce TVAul pe care \u00eel datoareaz\u0103 sau \u00eel pl\u0103tesc pentru bunurile \u0219i serviciile achizi\u021bionate \u00een activitatea lor curent\u0103 constituie un principiu fundamental al sistemului de TVA instituit prin &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/revista.isfin.ro\/en\/2020\/07\/30\/tva-la-achizitii-in-situatii-de-anulare-a-codului-de-tva-a-fi-sau-a-nu-fi-deductibil-lavinia-lazar\/\"> <span class=\"screen-reader-text\">VAT on purchases in case of VAT code cancellation: to be or not to be deductible? - Lavinia Laz\u0103r<\/span> Read More &raquo;<\/a><\/p>","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[167],"tags":[],"yoast_head":"<title>TVA la achizi\u021bii \u00een situa\u021bii de anulare a codului de TVA: A fi sau a nu fi deductibil? - Lavinia Laz\u0103r - Revista de Studii Financiare<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/revista.isfin.ro\/en\/2020\/07\/30\/tva-la-achizitii-in-situatii-de-anulare-a-codului-de-tva-a-fi-sau-a-nu-fi-deductibil-lavinia-lazar\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"TVA la achizi\u021bii \u00een situa\u021bii de anulare a codului de TVA: A fi sau a nu fi deductibil? - Lavinia Laz\u0103r - Revista de Studii Financiare\" \/>\n<meta property=\"og:description\" content=\"\u00a0Autor: Lavinia Laz\u0103rVol. 3 \u2022 Nr. 5 \u2022 Noiembrie 2018 Vizualizare Abstract PDF Vizualizare Articol PDF Abstract Dreptul persoanelor impozabile \u00eenregistrate \u00een scopuri de TVA de a deduce TVAul pe care \u00eel datoareaz\u0103 sau \u00eel pl\u0103tesc pentru bunurile \u0219i serviciile achizi\u021bionate \u00een activitatea lor curent\u0103 constituie un principiu fundamental al sistemului de TVA instituit prin &hellip; TVA la achizi\u021bii \u00een situa\u021bii de anulare a codului de TVA: A fi sau a nu fi deductibil? 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