DRAGO\u015e PATROI (ESTE MANAGING PARTNER AL FIRMEI DE CONSULTAN\u0162A FISCALA DRP TAX WIZARDS)<\/p>\n
Din practica organelor fiscale, am constatat \u00eens\u0103 c\u0103 lucrurile nu mai sunt at\u00e2t de sim-ple \u015fi de clare \u00een cazul unei inspec\u0163ii fiscale efectuate la un contribuabil aflat (\u00eent\u00e2m-pl\u0103tor sau nu, dup\u0103 cum vom explicita \u00een continuare) \u00een cadrul unui mecanism procedural care implic\u0103 un \u015fir de opera\u0163iuni ce presupun, la un moment dat, interpunerea unei firme de tip “fantom\u0103”. Astfel, dac\u0103 unul din furnizorii de pe circuit – \u00een unele cazuri, chiar dac\u0103 nu este “prima verig\u0103” \u00een raport cu contribuabilul supus inspec\u0163iei fiscale – are un comportament de tip “fantom\u0103”, se anuleaz\u0103 dreptul de deducere a taxei exercitat ulterior de un alt contribuabil.<\/p>\n
Pe fond, \u00een unele din aceste situa\u0163ii, organele fiscale invoc\u0103 cauza de jurispruden\u0163\u0103 comunitar\u0103 Halifax \u015fi calific\u0103 opera\u0163iunea de deducere a taxei ca fiind o “practic\u0103 abuziv\u0103”; implicit, preval\u00e2ndu-se de prerogativele date de art. 11 Cod fiscal, organele fiscale justific\u0103 anularea dreptului de deducere al taxei prin re\u00eencadrarea substan\u0163ei economice a unor astfel de tranzac\u0163ii, asimilate cu o “practic\u0103 abuziv\u0103” \u015fi utilizate exclusiv cu scopul de a ob\u0163ine un avantaj fiscal.<\/p>\n
Trec peste faptul c\u0103 no\u0163iunea \u00een sine de “practic\u0103 abuziv\u0103” nu este reglementat\u0103 \u015fi transpus\u0103 ca atare, la nivelul definirii conceptuale, \u00een cuprinsul Codului fiscal – iar, \u00een mod evident, criteriile emise \u00een aceast\u0103 direc\u0163ie sunt pur subiective. Trec \u015fi peste faptul c\u0103 invocarea neconcordan\u0163elor existente \u00een declara\u0163iile 394 nu are relevan\u0163\u0103 fiscal\u0103 – cel mult, poate oferi doar ni\u015fte indicii pentru verific\u0103ri \u00eencruci\u015fate efectuate ulterior analizei – deoarece declara\u0163iile \u00een cauz\u0103 au doar un rol informativ \u015fi nu constituite baz\u0103 \u00een stabilirea de obliga\u0163ii fiscale \u00een raport de bugetul general consolidat \u015fi eviden\u0163iate \u00een fi\u015fa pe pl\u0103titor.<\/p>\n
Nu mai pot trece \u00eens\u0103 peste faptul c\u0103, \u00een multe din aceste situa\u0163ii, demersul organelor fiscale nu are la baz\u0103 stabilirea unei leg\u0103turi de cauzalitate \u00eentre deducerea taxei \u015fi participarea – voluntar\u0103 \u015fi con\u015ftient\u0103 – a contribuabilului supus inspec\u0163iei fiscale la mecanismul de fraudare a TVA. Personal, nu am prea v\u0103zut analize corelative ale circuitului scriptic al documentelor, ale fluxurilor b\u0103ne\u015fti \u015fi ale circuitului \u00een fapt al m\u0103rfurilor care s\u0103 conduc\u0103 la ipoteza particip\u0103rii proprii a contribuabilului vizat la mecanismul de fraudare a taxei.<\/p>\n
Or, \u00een jurispruden\u0163a comunitar\u0103 exist\u0103 decizii ale Cur\u0163ii Europene de Justi\u0163ie care reglementeaz\u0103 tocmai acest principiu, \u00een mod transparent \u015fi explicit (inclusiv \u00een cazul Hot\u0103r\u00e2rii date \u00een cazul Halifax). Desigur, dac\u0103 contribuabilul le invoc\u0103 \u00een ap\u0103rarea sa, jurispruden\u0163a comunitar\u0103 nu mai are, brusc, relevan\u0163\u0103 pentru organele fiscale.Astfel, din cuprinsul Hot\u0103r\u00e2rii Cur\u0163ii date \u00een cauzele reunite 11 C354\/355\/03 Optigen Ltd., Fulcrum Electronics Ltd. \u015fi Bond House Systems Ltd. c. Commissioners of Customs & Excise rezult\u0103 c\u0103 implicarea unui operator economic \u00een mecanismul de fraudare a TVA, cu implica\u0163ii fiscale \u00een anularea dreptului s\u0103u de a deduce taxa achitat\u0103 \u00een amonte, nu se prezum\u0103, ci trebuie probat\u0103 inten\u0163ia \u015fi implicarea sa efectiv\u0103.<\/p>\n
Pornind de la considerentul c\u0103 dreptul la deducere ia na\u015ftere \u00een momentul \u00een care taxa deductibil\u0103 devine exigibil\u0103, Curtea a ar\u0103tat, \u00een motivarea sa, c\u0103 opera\u0163iuni de felul celor din spe\u0163\u0103, care nu sunt ele \u00eensele viciate de fraud\u0103 la TVA, constituie livr\u0103ri de bunuri efectuate de o persoan\u0103 supus\u0103 impozit\u0103rii care desf\u0103\u015foar\u0103 \u00een aceast\u0103 calitate o activitate economic\u0103, independent de inten\u0163ia frauduloas\u0103 a altui operator care intervine \u00een acela\u015fi lan\u0163 de livr\u0103ri, de care persoana supus\u0103 impozit\u0103rii nu a avut \u015fi\/sau nu putea avea cuno\u015ftin\u0163\u0103.<\/p>\n
Cele prezentate \u00een paragraful anterior au fost reconfirmate, foarte recent, printr-o nou\u0103 Hot\u0103r\u00e2re dat\u0103 de Curtea de Justi\u0163ie European\u0103, \u00een data de 21 iunie 2012, \u00een Cauzele reunite C80\/11 \u015fi C142\/11, av\u00e2nd ca obiect cereri de pronun\u0163are a unor hot\u0103r\u00e2ri preliminare formulate \u00een temeiul articolului 267 TFUE de Baranya Megyei B\u00edr\u00f3s\u00e1g (Ungaria) \u015fi de J\u00e1sz Nagykun Szolnok Megyei B\u00edr\u00f3s\u00e1g (Ungaria). Pe fond, din cuprinsul Hot\u0103r\u00e2rii pronun\u0163ate rezult\u0103 c\u0103 directivele europene se opun unei practici na\u0163ionale prin care autoritatea fiscal\u0103 refuz\u0103 unei persoane impozabile dreptul de deducere al taxei, pe motiv c\u0103 emitentul facturii sau unul din furnizorii s\u0103i a s\u0103v\u00e2r\u015fit nereguli, f\u0103r\u0103 ca autoritatea fiscal\u0103 s\u0103 probeze, \u00een baza unor elemente obiective, c\u0103 persoana impozabil\u0103 \u00een cauz\u0103 \u015ftia sau ar fi trebuit s\u0103 \u015ftie de mecanismul de fraudare.<\/p>\n
De asemenea, re\u0163inem \u015fi faptul c\u0103 persoana impozabil\u0103 nu are obliga\u0163ia de a se asigura c\u0103 emitentul facturii privind livrarea unor bunuri dispunea legal de bunurile respective \u015fi era \u00een m\u0103sur\u0103 s\u0103 le livreze sau c\u0103 acesta \u015fi-a \u00eendeplinit obliga\u0163iile sale legale privind declararea \u015fi plata taxei \u00een cauz\u0103. Altfel spus, persoana impozabil\u0103 este exonerat\u0103 de obliga\u0163ia de a identifica indicii privind presupunerea existen\u0163ei unor fraude \u00een materie de TVA \u00een sfera emitentului facturii.<\/p>\n
Concluzia cred c\u0103 nu poate fi dec\u00e2t una singur\u0103: anularea exercit\u0103rii dreptului de deducere la nivel de TVA devine aplicabil\u0103 doar \u00een condi\u0163iile prob\u0103rii explicite a particip\u0103rii directe \u015fi voluntare a persoanei impozabile la mecanismul de fraudare, dincolo de orice aparen\u0163e \u015fi aprecieri subiective.<\/p>\n","protected":false},"excerpt":{"rendered":"
Dreptul de deducere al TVA este o tem\u0103 reglementat\u0103 suficient de explicit de actuala legisla\u0163ie fiscal\u0103, iar exercitarea acestuia presupune, \u00een principiu, \u00eendeplinirea cumulativ\u0103 a unor cerin\u0163e de fond \u015fi form\u0103, reg\u0103site structurate, \u00een principal, \u00een cuprinsul Cap. 10, Titlul VI Cod fiscal, privind regimul deducerilor \u00een materie de TVA.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[529],"tags":[82,10326,7389],"class_list":["post-75658","post","type-post","status-publish","format-standard","hentry","category-opinii","tag-bani","tag-fisc","tag-impozite"],"_links":{"self":[{"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=\/wp\/v2\/posts\/75658","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=75658"}],"version-history":[{"count":1,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=\/wp\/v2\/posts\/75658\/revisions"}],"predecessor-version":[{"id":89120,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=\/wp\/v2\/posts\/75658\/revisions\/89120"}],"wp:attachment":[{"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=75658"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=75658"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=75658"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}