VAT payment obligation. Special taxation regime at the profit margin rate as regards the second hand vehicles (goods)

DREPT ADMINISTRATIV ŞI FISCAL

Abstract

Art. 152 and 153 of Law no. 571/2003 on the Fiscal Code govern the obligation for registration for VAT purposes, of the taxable person when the expressly indicated conditions are fulfilled in relation to carrying on the business activities and the exemption 
limit, and the legislator shall not condition on this registration the application of the normal taxation regime, provided by art. 137 of Law no. 571/2003, as republished, or any of the special regimes, established in Chapter XII of Law no. 571/2003 on the Fiscal Code. 
Moreover, the consequence of non registration is expressly shown in art. 152 para. (6) of Law no. 571/2003 as republished, respectively the enforcement of the right of the relevant tax bodies to establish obligations regarding the tax and its related accessory obligations 
due, from the date when the taxable person should have been registered for tax purposes according to art. 153. However, the establishment of obligations by the tax bodies may only be made depending on the taxation regime applicable to each category of activities, and, in this case, of the resale of the second-hand goods, by applying the profit margin regime provided by art. 1522 para. (2) of Law no. 571/2003 as republished, if the conditions contained in this article are met in relation to he nature of the respective goods 
(second-hand), respectively in relation to the persons who delivered them to the taxable person (non taxable person, taxable person, insofar as the delivery made by the respective taxable person is exempted from tax, according to art. 141 par. (2) letter g) etc).