TVA. Contract de vânzare-cumpărare, cu plata în rate, având ca obiect transferul dreptului de proprietate asupra unor bunuri imobile şi mobile, care constituie o unitate de producţie complet funcţională, specifică şi afectată industrializării lemnului. Transfer de active efectuat exclusiv în scopuri fiscale. Inaplicabilitatea regimului de TVA. Sancţiunea anulării dreptului de deducere

VAT. Sale contract, with payment in installments having as subject matter the transfer of ownership of immovable and movable property, which is a fully functional production unit, specific and assigned to the wood industry. Transfer of assets made exclusively for tax purposes. Inapplicability of the VAT system. Penalty of cancellation of the right of deduction

Abstract

Under the sale contract, payable in installments concluded between two companies, it was agreed to transfer ownership of property (land and buildings representing production and storage premises, offices, pump and power supply stations) and...