O temă de reflecție recurentă: la limita dintre lacună și incongruență în materia TVA imobiliare. Noi provocări fiscale
A Recurent Theme of Reflexion: The Border Between Gap and Incongruity in Real Estate VAT. New Tax Challenges

Summary/Abstract: As a principle, the delivery of a buildable land made by a taxable person is subject to VAT according to the common law regime, pursuant to art. 9 para. (1) of the VAT Directive. However, in order to find a solution for Member States facing endemic carousel fraud, the Council of the European Union has agreed to allow temporary derogations from the usual VAT rules in order to prevent VAT fraud. We find such a situation in the case of buildable land. Thus, according to art. 331 lit. g of Law no. 227/2015 on the Fiscal Code, reverse charge will be applied in the case of delivery operations of any type of land. The question arises when a plot of land is delivered, and at the time of the transfer of ownership, a building is being built. How will we apply the VAT regime? Will the reverse charge system always be applied?

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