Ce este special în regimurile speciale din TVA? Analiza regimului special aplicabil bunurilor secondhand
What is special in the VAT special schemes? Legal review of the special scheme applicable to secondhand goods

Summary/Abstract: The analysis of VAT regulations is unstoppable, a scholar will never finisish his or her analysisand a pracitionist will identify each day a new case that was never encountered or discussed. It can discourage someone, but this is case. The theoretical and practical debates in VAT are endless as the European Union is the main provider. In 2022 two directives modifying the Directive2006/112/EC of 28 November 2006 on the common system of value added tax entered into force. Starting 2006 the Directive 2006/112 was modified 30 times. And it will continue as we are on pathfrom the transitional to the definitive regime. The article includes an analysis of the VAT regulations in force EU and national related to the special scheme applicable to secondhand goods as well as a presentation of several practical aspects necessary to clarify the interpretation of this regime in Romania.

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