Consultanță Fiscală Aspecte fiscale i contabile asociate operaiunilor de reorganizare (III). Transferul de activitate prin divizare – taxa pe valoarea adăugată
Tax Advice Fiscal and Accounting Issues Associated with the Reorganization Operations (III). Transfer of Activity by Division – Value Added Tax

Summary/Abstract: According to the provisions of the Tax Code, the transfer of all assets or part thereof carried out on the occasion of the transfer of assets or, where applicable, liabilities, does not constitute a supply of goods/provision of services within the scope of VAT, provided that the recipient of the transfer is a taxable person. In this case, the transaction is regarded as a whole, in its entirety, as a universal transfer of goods and/or services, with the individual elements transferred no longer being treated separately. Considering that these provisions represent an "exception" to the fundamental principle that any supply of goods/provision of services is subject to VAT, certain conditions must be met.

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