APLICAREA COTEI DE TVA LA MARJA DE PROFIT ÎN CAZUL LIVRĂRILOR INTRACOMUNITARE DE BUNURI SECOND HAND
APPLICATION OF THE VAT RATE TO THE PROFIT MARGIN IN THE CASE OF INTRA-COMMUNITY SUPPLIES OF SECOND HAND GOODS

Summary/Abstract: Intra-Community acquisitions of second-hand goods, especially second-hand cars, generated in the Romanian judicial practice a solution that was diametrically opposed as a consequence of the different legal qualifications of the Romanian taxpayers, who, while purchasing the goods under the normal payment regime of VAT, at the time of resale on national territory, decided to apply the special VAT scheme for the taxation of the profit margin, which led to the establishment and payment to the State budget of a lower amount of the tax than that actually payable. Illegal acts have been considered either of a criminal nature, being classified under the provisions of Art. 9 lit. a or b of Law 241/2005 on the prevention and combating of tax evasion and were sanctioned by imprisonment, including detention, while obliging the defendants to pay to the civil part the sums of money representing the damage caused, interest and penalties, late payments up to the date of actual payment, or were considered fiscal, where the defendants were ordered to pay, while the civil part of the cases was left unresolved.

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