Înregistrarea în scopuri de TVA pentru vânzarea de imobile. Impunerea taxei pentru unul dintre soţi. Condiţii de formă pentru titlul de creanţă

Registration for VAT purposes for the sale of immovable property. The imposition of tax to one of the spouses. Formal requirements for the debt security

Abstract

The legislator considers each of the spouses a distinct individual when determining the net income on which will be applied income tax or VAT rates, which leads to the conclusion that each spouse shall be held individually liable for its tax duties.

Also, Article 89 paragraph (1) (b) of the Tax Procedure Code stipulates that when income is made by several individuals, the decision will also encompass the distribution of the taxable income to each individual having participated in the production of income.

Spouses may not be regarded as an unincorporated partnership, as this entity is subject to registration with the competent tax authority. Article 28 paragraph (2) (d) of the Tax Code...