Activitate economică ce implică operațiuni taxabile aferente vânzărilor la distanță cu caracter de continuitate efectuate de către persoane fizice neautorizate
Economic activity involving taxable transactions related to remote sales of a continuous nature carried out by unauthorized natural persons

Summary/Abstract: In the article, the author addresses the following issues: a) the need to register for VAT purposes of taxable persons that have their business activity in Romania and perform an economic activity involving taxable transactions by delivering new goods in a continuous manner from Romania outside the territory of the country; b) the possibility of assimilating or not of this economic activity carried out by persons who do not register for VAT purposes with the concealment of the taxable source for the purpose of circumventing tax obligations, an act liable to meet the constitutive elements of the offense provided in Article 9 (1) (a) of Law no. 241/2005 on the prevention and combating of tax evasion.

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