Despre planificare fiscală agresivă şi practici abuzive. Clarificări prin prisma deciziilor CEDO

Cercetător ştiinţific dr. Adela Sorinela SAFTA

Universitatea TITU MAIORESCU Bucureşti

Institutul de Studii, Cercetare, Dezvoltare şi Inovare

Senior expert ANAF

Drd. Daniel FODOREAN

Academia de Studii Economice din Bucureşti

Şcoala doctorală de drept

Drd. Lavinia POPESCU

Academia de Studii Economice din Bucureşti

Consilier Deloitte România

ABSTRACT

This paper analyses the scope of the VAT regime from the perspective of abusive practices that may arise as a result of the application of tax legislation. Since, for the parties to the main proceedings, the proceedings are, in so far as they are concerned, a step in the action pending before the referring court, the decision on costs is a matter for that court. Costs incurred in submitting observations to the Court, other than those incurred by the parties referred to above, are not recoverable.

For those reasons, the Court (Fourth Chamber) hereby rules:...