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New fiscal measures: VAT regime, modified when delivering goods, including for the settlement of debts

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.

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, in his own order, the criteria for assessing the fiscal risk.