Articles, Banking and Capital Markets
The High Court of Cassation and Justice decided that the VAT deduction cannot be made if the invoice does not fulfill all of the form conditions
Thus, through the above-mentioned decision, the High Court of Cassation and Justice has determined that: “The VAT cannot be deducted, nor can the tax base required in determining the income tax cannot be diminished, in case the supporting documents presented do not contain or provide all the information provided by the legal provisions in force, […]