O Temă de Reflecție Recurentă: Forma Sau Fondul Determină Conceptul De „Persoană Impozabilă” în Materia TVA Imobiliare?
A Recurent Theme of Reflexion: Does Substance or Does Form Determine the Concept of “Taxable Person” for Real-Estate VAT?

Summary/Abstract: Referral to the Court of Justice of the European Union through preliminary actions is a mechanism too rarely activated by the Romanian courts in tax matters. In situations where, however, it is decided to refer the matter to the Court, particular expectations are raised. The existence of a joint venture agreement between persons, a holder of the right of ownership of the land, appearing as a seller in the sale-purchase contract, on whose name the taxation decision was issued and another or others that have to carry out the economic activity generated in practice difficulty to establish the taxable persons with the afferent fiscal regime. The Court’s referral concerns the central issues arising from the joint venture: the taxable person, beyond formalism, ensuring the right to deduct VAT taking into account the factual specificity and the right of recourse of the partner to those who take care of economic activity.

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