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2020 Tax Mag. 288 (2020)
Case C-835/18 Terracult SRL - A Plea regarding the Need to Respect the Good Faith of a Taxpayer: The Fund Prevails over the Form!

handle is hein.journals/txmgz7 and id is 291 raw text is: Cosmin Preda* Dr. Delia Catarami Bogdan Costea Rezum at: Nu de putine orn, in activitatea profesional6 din sfera consultantei fiscale, ne-am lovit de ,,refugierea autorit6tilor fiscale in proceduri si birocratie. Aceast6 abordare a existat in trecut gi continua si astazi, desi, Ia nivelul jurisprudentei Curtil de Justitie a Uniunii Euro pene (in continuare, CJUE) s-a acumulat un volum extraordinar de informatli, care relevO, totodat&, si modalitatea de a ,,simti legislatia privind TVA din partea unor specialisti din cadrul institufiilor europene. Astfel, in cauza C-835/18 Terracult S RL, echipa de avocati condusA~ de dna loana KocsisiJosan, spriflnit& de echipa Viboal Fin dEx, a obtinut din partea CJUE o confirmare privind dificultatea autorit~tilor fiscale romdnesti in a evalua buna-credint6 a unui contribuabil Totodat0i, CJUE a ardtat c5i viziunea acestor autoritti este respectarea ,,procedurii, chiar si atunci cc~hd exist& elemente suficiente care dovedesc cii acestea sunt contrare principiior aplicabile Ia nivelul Uniunii Europene. In cadrul acestui articol vom arcdta, dup6 o scurtai prezentare a cauzei C-835/18, modul in care pi-a construit argumentatia in aceastci cauzA~ avocatul general al CJUE. Consideram ccu aceast& argumentatie prezint6 un exemnplu elocvent si foarte util aftit con tribuabililo, cat si autorittilor fiscale privind modul in care ar trebui s6 ne raport~m Ia aplicarea legislatiei fiscale. In final, reamintim unica doleantii a contribuabilulul: s6i aib6i un partener in autoritatile fiscale si s6 i se recunoasdi bun a-credint0, atunci cend o dovedette! Summary: While working in the tax consulting field, we noticed how frequently tax authorities ,,take refuge in procedures and bureaucracy. This approach also existed in the past and continues to the present day although, at the level of the case law set forth by the Court of Justice of the European Union (CJEU), an extraordinary amount of information has been accumulated, which also emphasizes how specialists from European institutions interpret the VAT legislation. Thus, in case C-835/18 Terracult SRL, Cosmin Preda este Senior Tax Consultant in cadrul Viboal FindEx si membru al Camerei Consultantilor Fiscali. Poate fi contactat Ia adresa de e-mail cosmin.prcred&'.af~dxro Delia Catarame este conferentiar universitar doctor Ia Academia de Studii Economice, Facultatea de Finante, Asigursri, Benci si Burse de Valori si Tax Partner la Viboal FindEx. Poate fi contactats Ia adresele de email *Bogdan Costea este Tax Partner Ia Viboal Find Ex. Poate fi contactat Ia adresa de e-mail bga~otavbafnef TS alggazine nr. 4 . iulie-august 2020

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