40 ADRIAN-MILUTIN TRUICHICI, LUIZA NEAGU
Added value represents the difference between the value of a good (product)
from its sale and the value of all goods and services which were purchased in
order to realize that good. At the macroeconomic level all economic value added is
gross domestic product (GDP).4
VAT is an indirect tax 5 (so not a tax imposed on property, possessions or income of a
taxpayer, but on the sale of goods or supply of services ) it is a tax on consumption
(because it is not established based on wealth-as the quality of private property , but on the
degree of its consumption) .
The VAT does not highlight the principle of equality by tax (according to
which fiscal policy in the system of taxation must bear in mind that every taxpayer
should participate in gathering funds of the companies in accordance to the
material situation), but on the contrary, the principle of equality before tax
(according to which the taxation is done the same way for all individuals or
companies irrespective of tax treatment and therefore disregarding the personal
situation of each actual contributor ).6
Operations in the scope of VAT are those which fulfill the following
• Represent a supply of goods / provision of services for a transaction or
• It is considered that the place of delivery7/provision8 is in Romania;
• They are made by taxable persons; they are the result of economic activity.9
Imports of goods, intra-Community acquisitions and transactions treated as
intra-Community acquisitions fall within the application of VAT.
A taxpayer is considered stable from a VAT perspective on the business
premises10 where essential decisions are taken concerning its management and
where they exert their central functions. Also, a non-resident person is considered
to be established in Romania in terms of VAT if they have a fixed location
respectively in Romania and have sufficient technical and human resources to
perform regular deliveries of goods and rendering of taxable services.
The place of delivery of goods and provision of services (implicitly also the
place of VAT taxation) is determined according to the same rules of territoriality
laid down in Directive 112/2006 and Directive 8/2008 available at EU level11.
4 C. F. Costaş, M. Ş. Minea, Drept fiscal, Editura Universul Juridic, Bucureşti, 2015, p. 285.
5 I. Vcrel, Relaii financiare internaionale, Editura Academiei Române, Bucureşti, 1995,
p. 192-194; C. Tufan, I. Tempea, Taxa pe valoare adugat în România, Editura All Beck, Bucureşti, 1999,
p. 10; Gh. D. Bistriceanu, M. Boaja, Sistemul fiscal al României, Editura Universul Juridic, Bucureşti,
2006, p. 236; D. Dasclu, Tratat de contencios fiscal, Editura Hamangiu, Bucureşti, 2014, p. 57.
6 D.D. Saguna, D. Şova, Drept fiscal, Ediia a III-a, Editura C.H. Beck, Bucureşti, 2009, p. 186.
7 Art. 132 C. fisc.
8 Art. 133 C. fisc.
9 D.D. Şaguna, D. Şova, op. cit., p. 188-189.
10 Gh. D. Bistriceanu, M. Boaja, op. cit., p. 245.
11 http://www.ccib.ro/ro/CCIB/4/48/107/taxa+pe+valoarea+adaugata+%28tva%29.ht ml.