Noua Fata Morgana în domeniul TVA: taxarea vânzărilor de bunuri imobile efectuate de către persoane fizice
Mirage effect in the field of VAT: taxation of real estate sales made by individuals

Summary/Abstract: Perhaps this piece of legislation seemed clear as daylight: if performing more than one real estate transaction per year, an individual becomes a taxable person, and must register by the 10th of the following month after the VAT registration threshold is reached. Consequently, it must collect VAT for the future sales (if they are taxable). However, it is desirable that this set of rules in the Romanian legislation be subject to changes, being in fact in disagreement with the European principles, as the European Court of Justice reiterated in case C‑655/19 LN published at the beginning of this year ‑ a Romanian case, under the protection of anonymity. Until the harmonization of legislation and until the conditions applicable to individuals will be re‑written, we have at our disposal arguments to be used, where appropriate, in tax inspections, appeals or tax disputes.

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