At\u00e2t ANAF-ul, c\u00e2t \u015fi organele de urm\u0103rire penal\u0103, sus\u0163inute de o jurispruden\u0163\u0103 destul de constant\u0103 a instan\u0163elor de judecat\u0103 consider\u0103 c\u0103 realitatea sau fictivitatea unor facturi emise \u00een baza unor contracte de consultan\u0163\u0103 juridic\u0103 sau \u00een afaceri se probeaz\u0103. Zicea acum vreo c\u00e2teva zile ICCJ „contribuabilul trebuie s\u0103 demonstreze, cumulativ, c\u0103 serviciile au fost efectiv prestate, c\u0103 au fost \u00een leg\u0103tur\u0103 direct\u0103 cu activitatea societ\u0103\u021bii, fiind aferente ob\u021binerii de venituri de c\u0103tre aceasta” \u015fi concluziona c\u0103 un contribuabil care nu poate s\u0103 prezinte\u00a0situa\u021bii de lucr\u0103ri, procese-verbale de recep\u021bie, studii de fezabilitate \u0219i altele asemenea nu poate dovedi realitatea serviciilor de consultan\u0163\u0103 prestate.<\/p>\n
Ast\u0103zi, CJUE spune exact invers. \u00cen hot\u0103r\u00e2rea pronun\u0163at\u0103 azi \u00een cauza\u00a0Asparuhovo Lake Investment Company OOD,\u00a0Curtea a decis c\u0103 Directiva TVA trebuie interpretat\u0103 \u00een sensul c\u0103 no\u021biunea \u201eprestare de servicii\u201d cuprinde contractele de abonament privind prestarea de servicii de consultan\u021b\u0103 unei \u00eentreprinderi, \u00een special de natur\u0103 juridic\u0103, comercial\u0103 \u0219i financiar\u0103, \u00een cadrul c\u0103rora prestatorul s\u2011a pus la dispozi\u021bia beneficiarului pe durata contractului. \u00cen ceea ce prive\u0219te contractele de abonament privind prestarea de servicii de consultan\u021b\u0103 precum cele \u00een discu\u021bie \u00een litigiul principal, Directiva TVA trebuie interpretat\u0103 \u00een sensul c\u0103 faptul generator al taxei \u0219i exigibilitatea acesteia intervin la expirarea perioadei pentru care s\u2011a convenit plata, f\u0103r\u0103 s\u0103 prezinte importan\u021b\u0103 dac\u0103 beneficiarul a apelat efectiv sau c\u00e2t de des a apelat la serviciile prestatorului. Decizia CJUE este disponibila la\u00a0http:\/\/curia.europa.eu\/juris\/document\/document_print.jsf;jsessionid=9ea7d2dc30ddf01136cb62d545518edd8116f72a586f.e34KaxiLc3qMb40Rch0SaxuRax10?doclang=RO&text=&pageIndex=0&part=1&mode=DOC&docid=166826&occ=first&dir=&cid=301766<\/a><\/p>\n Suntem curio\u015fi dac\u0103 aceast\u0103 decizie va duce \u015fi la o schimbare a jurispruden\u0163ei instan\u0163elor noastre \u015fi a practicii organelor de urm\u0103rire penal\u0103.<\/p>","protected":false},"excerpt":{"rendered":" At\u00e2t ANAF-ul, c\u00e2t \u015fi organele de urm\u0103rire penal\u0103, sus\u0163inute de o jurispruden\u0163\u0103 destul de constant\u0103 a instan\u0163elor de judecat\u0103 consider\u0103 c\u0103 realitatea sau fictivitatea unor facturi emise \u00een baza unor contracte de consultan\u0163\u0103 juridic\u0103 sau \u00een afaceri se probeaz\u0103. Zicea acum vreo c\u00e2teva zile ICCJ „contribuabilul trebuie s\u0103 demonstreze, cumulativ, c\u0103 serviciile au fost efectiv […]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[11,85,10,84],"tags":[],"class_list":["post-1523","post","type-post","status-publish","format-standard","hentry","category-drept-penal","category-dreptul-uniunii-europene-reprezentare-in-fata-cjue","category-litigii-fiscale","category-white-collar-infractiuni-economice"],"acf":[],"_links":{"self":[{"href":"https:\/\/chirita-law.com\/en\/wp-json\/wp\/v2\/posts\/1523","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/chirita-law.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/chirita-law.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/chirita-law.com\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/chirita-law.com\/en\/wp-json\/wp\/v2\/comments?post=1523"}],"version-history":[{"count":0,"href":"https:\/\/chirita-law.com\/en\/wp-json\/wp\/v2\/posts\/1523\/revisions"}],"wp:attachment":[{"href":"https:\/\/chirita-law.com\/en\/wp-json\/wp\/v2\/media?parent=1523"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/chirita-law.com\/en\/wp-json\/wp\/v2\/categories?post=1523"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/chirita-law.com\/en\/wp-json\/wp\/v2\/tags?post=1523"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}