P.F. X – The period audited was: 01.01.2017 – 31.12.2021.
The main findings of the tax inspection bodies were:
Individual X, during the audited period, performed the following activities:
On the basis of a contract of mandate/procurement, he represented various individuals before the National Authority for the Restitution of Properties in order to recover compensatory measures pursuant to Law no. 165/2013 and to valorize the points from the compensation decisions obtained, he bought and sold points from compensation decisions issued by the National Authority for the Restitution of Properties.
He concluded contracts for the sale of future property, as a result of which he sold points that he was to obtain from the National Authority for the Restitution of Property.
He concluded contracts for the sale of future goods, as a result of which he sold points that he was to obtain from the National Authority for the Restitution of Property.
It assigned for valuable consideration points resulting from compensation decisions and rights deriving from contracts for the assignment of rights and valorized payment titles issued by the National Authority for the Restitution of Property.
The activities carried out by the audited taxpayer were classified by the tax inspection bodies as self-employed activities in accordance with the legal provisions, and thus additional income tax and social security contributions were assessed.
Natural person X is a taxable person for VAT purposes pursuant to Article 269, para. (1) and para. (2) of Law no. 227/2015 on the Tax Code with subsequent amendments and additions, as a result of obtaining income from the provision of services, respectively, as a trustee by representing individuals before the National Authority for the Restitution of Properties.
In addition, the tax inspection bodies found that on 31.03.2019 the taxpayer audited realized a turnover in the amount of x lei from VAT exempt and taxable operations, thus exceeding the tax exemption ceiling of 88,500 euro (300,000 lei) provided for in Art. 310, para. (1) of Law no. 227/2015 on the Tax Code with subsequent amendments and additions.
Source: ANAF