12. Recalificarea unei operaţiuni juridice de către organele fiscale
12. Requalification of the legal operation by the tax bodies

Summary/Abstract: Concerning the requalification of economic-nature donation agreements, the Court retains that, from a legal perspective, such qualification supposes, in this case, the challenging of a mention in the authenticated document, representing the consequence of the acknowledgement by the notary public of the manifest will of the parties, on own behalf. The legal nature of the document per se is acknowledged by the notary public and it is to be found in the authenticated document of August 10, 2011, so that, in the absence of evidence supporting the point of view expressed by tax bodies, according to which, the transaction is actually an „indirect” sale, the Court cannot share the point of view retained in the challenged fiscal documents. The dissimulated nature of the sale in the donation agreement, supported by the fact that the donor did not need a residence, which would lead to the conclusion that the purpose of the donation has not been achieved, may not be retained considering that the principle of the free will of the parties does not foster the reasoning exposed by the tax bodies. The donation has not been made in the consideration of the fact that the donor did not have a dwelling, and the purpose of this agreement, falling under the legal notion of cause is not conditioned by the law, from the point of view of the provision of dwelling means for the donor.

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