VAT related to the sale between two affiliated legal entities

Question:

Two affiliated companies, tax registered in Romania and VAT payers carry out activities of acquisition, respectively sale of agricultural equipment. The supplier invoices, together with the value of the equipment also the services purchased for the benefit of the buyer and related to the installation of the equipment. These services are invoiced without profit margin. Can the tax inspection body reconsider the VAT basis for these services, at an estimated market value?

But in the case of sales operations below the market value of agricultural equipment to natural persons with whom there are no affiliation relationships?