The Foundation for the Defense of the Citizen Against State Abuses considers that the steps taken by the Financial Guard Mures County Section, by which subsidies granted for milk marketed between 2008-2009 are included in the VAT tax base, falls outside the framework of the legislation in force.
Thus, FACIAS draws attention to the legal rules and provisions according to which support granted to agricultural producers for cultivated agricultural land, subsidies granted to agricultural producers in the livestock sector for increasing meat production and livestock, subsidies granted for making own investments and any other subsidies which are not linked to the delivery price of goods and charges for the provision of services are not included in the VAT tax base.
Financial Guard - Mures County Section
In these circumstances, taking into account the above considerations, we consider that the point of view of the Financial Guarantee is unfounded, since the two cumulative conditions stipulated in Article 18(1) of the methodological rules of the tax code are not met, the subsidy received by the milk producing company is not directly linked to the price of the goods delivered and/or the services rendered, thus making Article 18(2) of the methodological rules of the tax code applicable, which excludes this subsidy from the tax base.
FACIAS's recommendation to dairy farmers (CAEN code 0141) is to contest the minutes, as they are, according to the legislation in force, abusive.