Infracţiunea de evaziune fiscală prevăzută de art. 9 alin. (1) lit. b) din Legea nr. 241/2005. Achiziţii intracomunitare de autoturisme second-hand. Determinarea regimului fiscal aplicabil operaţiunilor comerciale sub aspectul obligaţiei fiscale de plată a TVA şi a impozitului pe profit corespunzător Directivei 112/2006. Operaţiuni triunghiulare

The tax evasion offense stated at art. 9 par. (1) let. b) of Law no. 241/2005. Intra-Community acquisitions of used cars. Determination of the tax regime applicable to commercial operations regarding the fiscal obligation to pay VAT and the profit tax according to Directive 112/2006. Triangular operations

Abstract

Purchase of an important number of used cars, from the sales organizers, by public auction, on the territory of states of the European Union (France, Belgium), by the companies administered by the defendant, under the conditions that the payment of the price of acquisitions were made by companies through bank financial documents (payment...