The provision of the Fiscal Code whereby the use of goods by a taxable person in a non-taxable field of activity, when the VAT was deducted in whole or in part from their purchase, is assimilated to a delivery made with payment was eliminated, according to a draft law adopted by Parliament on Wednesday. Also, the VAT regime will no longer be applied for the delivery of immovable property to the state in order to settle a budgetary debt, and the Head of the Treasury will no longer be the one who will establish the criteria for assessing the fiscal risk in his own order.
Source profit.ro
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