{"id":2822,"date":"2019-02-04T09:49:54","date_gmt":"2019-02-04T09:49:54","guid":{"rendered":"https:\/\/www.chirita-law.com\/?p=2822"},"modified":"2025-12-29T09:47:37","modified_gmt":"2025-12-29T07:47:37","slug":"conditii-pentru-scutirea-unei-livrari-intracomunitare-neinregistrarea-persoanei-care-achizitioneaza-bunurile","status":"publish","type":"post","link":"https:\/\/chirita-law.com\/en\/conditii-pentru-scutirea-unei-livrari-intracomunitare-neinregistrarea-persoanei-care-achizitioneaza-bunurile\/","title":{"rendered":"Condi\u021bii pentru scutirea unei livr\u0103ri intracomunitare. Ne\u00eenregistrarea persoanei care achizi\u021bioneaz\u0103 bunurile."},"content":{"rendered":"<p>\u00cen afacerea Euro Tyre BV \u2013 Sucursal em Portugal c. Autoridade Tribut\u00e1ria e Aduaneira, C.J.U.E. a fost chemat\u0103 s\u0103 se pronun\u0163e asupra interpret\u0103rii articolului 131 \u0219i a articolului 138 alineatul\u00a0(1) din Directiva 2006\/112\/CE a Consiliului din 28\u00a0noiembrie 2006 privind sistemul comun al taxei pe valoarea ad\u0103ugat\u0103.<\/p>\n<p>Euro Tyre este o sucursal\u0103 portughez\u0103 a unei societ\u0103\u021bi de drept neerlandez, Euro Tyre BV. Aceasta desf\u0103\u0219oar\u0103 activit\u0103\u021bi de import, de export \u0219i de comercializare de pneuri de diferite m\u0103rci c\u0103tre v\u00e2nz\u0103tori cu am\u0103nuntul stabili\u021bi \u00een Portugalia \u0219i \u00een Spania. Pe pia\u021ba spaniol\u0103, ea \u00ee\u0219i efectueaz\u0103 v\u00e2nz\u0103rile \u00een parte direct \u0219i \u00een parte prin intermediul unui distribuitor, respectiv Euro Tyre Distribuci\u00f3n de Neum\u00e1ticos SL.<\/p>\n<p>Litigiul principal prive\u0219te mai multe v\u00e2nz\u0103ri efectuate de c\u0103tre Euro Tyre Distribuci\u00f3n de Neum\u00e1ticos (\u00een perioada 2010-2012), \u00eenregistrat\u0103 ca persoan\u0103 impozabil\u0103 \u00een scopuri de TVA \u00een Spania, f\u0103r\u0103 a fi supus\u0103 \u00een acest stat membru regimului de impozitare a achizi\u021biilor intracomunitare \u0219i nici \u00eenregistrat\u0103 \u00een sistemul de schimb de informa\u021bii privind TVA\u2011ul.<\/p>\n<p>Dob\u00e2ndirea calit\u0103\u0163ii de operator intracomunitar \u015fi \u00eenregistrarea \u00een sistem a avut loc abia \u00een raport de data de 1 iulie 2012.<\/p>\n<p>\u00cen urma controlului fiscal care a avut ca obiect anii 2010-2012, autoritatea fiscal\u0103 \u0219i vamal\u0103 a efectuat rectific\u0103ri ale TVA\u2011ului datorat\u00a0de societatea Euro Tyre Distribuci\u00f3n de Neum\u00e1ticos. Ra\u0163iunea recalific\u0103rii TVA \u2013 ului a fost c\u0103 la data v\u00e2nz\u0103rilor \u00een cauz\u0103 Euro Tyre Distribuci\u00f3n de Neum\u00e1ticos nu era nici \u00eenregistrat\u0103 pentru efectuarea de opera\u021biuni intracomunitare \u00een Spania, nici \u00eenregistrat\u0103 \u00een sistemul VIES (sistemul privind TVA).<\/p>\n<p>\u00cen cadrul contesta\u0163iei formulate \u00eempotriva recalific\u0103rii societatea a ar\u0103tat c\u0103 prevederea din <em>Regimul TVA\u2011ului \u00een opera<\/em><em>\u021b<\/em><em>iunile intracomunitare<a href=\"#_ftn1\" name=\"_ftnref1\"><strong>[1]<\/strong><\/a><\/em> conform c\u0103reia persoana care achizi\u021bioneaz\u0103 bunurile trebuie s\u0103 fie supus\u0103 unui regim de impozitare a achizi\u021biilor intracomunitare de bunuri \u0219i s\u0103 fie \u00eenregistrat\u0103 \u00een sistemul privind TVA, este urmarea unei transpuneri defectuoase a Directivei TVA. Astfel, o asemenea condi\u021bie nu ar figura la articolul\u00a0138 din aceast\u0103 directiv\u0103 \u0219i ar reprezenta cel mult o cerin\u021b\u0103 de natur\u0103 formal\u0103 impus\u0103 numai de Republica Portughez\u0103.<\/p>\n<p>Astfel, instan\u021ba de trimitere a ridicat problema dac\u0103 scutirea livr\u0103rilor intracomunitare, prev\u0103zut\u0103 la articolul\u00a0138 alineatul\u00a0(1) din Directiva TVA, poate fi supus\u0103 condi\u021biei ca persoana care achizi\u021bioneaz\u0103 bunurile, cu sediul \u00eentr\u2011un alt stat membru dec\u00e2t cel \u00een care \u00eencepe expedierea sau transportul bunurilor, s\u0103 fie \u00eenregistrat\u0103 \u00een cel dint\u00e2i stat \u00een vederea efectu\u0103rii de opera\u021biuni intracomunitare \u0219i s\u0103 figureze \u00een sistemul privind TVA.<\/p>\n<p>Totodat\u0103, instan\u0163a de trimitere a ridicat \u015fi \u00eentrebarea dac\u0103 principiul propor\u021bionalit\u0103\u021bii se opune interpret\u0103rii articolului 138 alineatul\u00a0(1) din Directiv\u0103 \u00een sensul c\u0103 scutirea trebuie refuzat\u0103 \u00een cazul \u00een care un v\u00e2nz\u0103tor cu domiciliul \u00eentr\u2011un stat membru are cuno\u0219tin\u021b\u0103 de faptul c\u0103 cump\u0103r\u0103torul, domiciliat \u00een alt stat membru, de\u0219i este, \u00een acest alt stat membru, titular al unui num\u0103r de identificare valabil \u00een scopuri de TVA, nu este \u00eenregistrat \u00een sistemul privind TVA \u0219i nici nu este supus \u00een statul respectiv unui regim de plat\u0103 a taxei aferente achizi\u021biilor intracomunitare de bunuri, dar are convingerea c\u0103 cump\u0103r\u0103torului \u00eei va fi aprobat\u0103 \u00eenregistrarea ca operator intracomunitar cu efect retroactiv.<\/p>\n<p>&nbsp;<\/p>\n<p>\u00cen privin\u0163a \u00eentreb\u0103rilor preliminare formulate, Curtea a statuat c\u0103 <strong>art.\u00a0131 <\/strong><strong>\u0219<\/strong><strong>i articolul<\/strong><strong>\u00a0<\/strong><strong>138 alineatul<\/strong><strong>\u00a0<\/strong><strong>(1) din Directiva privind TVA trebuie interpretate \u00een sensul c\u0103 se opun ca administra<\/strong><strong>\u021b<\/strong><strong>ia fiscal<\/strong><strong>\u0103<\/strong><strong> a unui stat membru s<\/strong><strong>\u0103<\/strong><strong> refuze scutirea de taxa pe valoarea ad<\/strong><strong>\u0103<\/strong><strong>ugat<\/strong><strong>\u0103<\/strong><strong> a unei livr\u0103ri intracomunitare pentru simplul motiv c\u0103, la data acestei livr\u0103ri, persoana care achizi<\/strong><strong>\u021b<\/strong><strong>ioneaz<\/strong><strong>\u0103<\/strong><strong> bunurile, cu domiciliul <\/strong><strong>\u00ee<\/strong><strong>n statul membru de destina<\/strong><strong>\u021b<\/strong><strong>ie <\/strong><strong>\u0219<\/strong><strong>i titular<\/strong><strong>\u0103<\/strong><strong> a unui num<\/strong><strong>\u0103<\/strong><strong>r de identificare <\/strong><strong>\u00ee<\/strong><strong>n scopuri de tax<\/strong><strong>\u0103<\/strong><strong> pe valoarea ad<\/strong><strong>\u0103<\/strong><strong>ugat<\/strong><strong>\u0103<\/strong><strong> valabil pentru opera<\/strong><strong>\u021b<\/strong><strong>iunile efectuate <\/strong><strong>\u00ee<\/strong><strong>n acest stat, nu este nici <\/strong><strong>\u00ee<\/strong><strong>nregistrat<\/strong><strong>\u0103<\/strong> <strong>\u00ee<\/strong><strong>n sistemul de schimb de informa<\/strong><strong>\u021b<\/strong><strong>ii privind taxa pe valoarea ad<\/strong><strong>\u0103<\/strong><strong>ugat<\/strong><strong>\u0103<\/strong><strong>, nici supus<\/strong><strong>\u0103<\/strong><strong> unui regim de impozitare a achizi<\/strong><strong>\u021b<\/strong><strong>iilor intracomunitare, de<\/strong><strong>\u0219<\/strong><strong>i nu exist<\/strong><strong>\u0103<\/strong><strong> niciun indiciu concret cu privire la existen<\/strong><strong>\u021b<\/strong><strong>a unei fraude <\/strong><strong>\u0219<\/strong><strong>i s\u2011a demonstrat c<\/strong><strong>\u0103<\/strong><strong> sunt <\/strong><strong>\u00ee<\/strong><strong>ndeplinite condi<\/strong><strong>\u021b<\/strong><strong>iile de fond pentru scutire. <\/strong><\/p>\n<p><strong>\u00cen acest caz, articolul\u00a0138 alineatul\u00a0(1) din directiva men<\/strong><strong>\u021b<\/strong><strong>ionat<\/strong><strong>\u0103<\/strong><strong>, interpretat <\/strong><strong>\u00ee<\/strong><strong>n lumina principiului propor<\/strong><strong>\u021b<\/strong><strong>ionalit<\/strong><strong>\u0103<\/strong><strong>\u021b<\/strong><strong>ii, se opune de asemenea unui astfel de refuz \u00een cazul \u00een care v\u00e2nz\u0103torul avea cuno<\/strong><strong>\u0219<\/strong><strong>tin<\/strong><strong>\u021b<\/strong><strong>\u0103<\/strong><strong> de <\/strong><strong>\u00ee<\/strong><strong>mprejur<\/strong><strong>\u0103<\/strong><strong>rile caracteristice ale situa<\/strong><strong>\u021b<\/strong><strong>iei persoanei care achizi<\/strong><strong>\u021b<\/strong><strong>ioneaz<\/strong><strong>\u0103<\/strong><strong> bunurile <\/strong><strong>\u00ee<\/strong><strong>n ceea ce prive<\/strong><strong>\u0219<\/strong><strong>te aplicarea taxei pe valoarea ad<\/strong><strong>\u0103<\/strong><strong>ugat<\/strong><strong>\u0103<\/strong> <strong>\u0219<\/strong><strong>i avea convingerea c<\/strong><strong>\u0103<\/strong><strong> ulterior persoana care achizi<\/strong><strong>\u021b<\/strong><strong>ioneaz<\/strong><strong>\u0103<\/strong><strong> bunurile urma s\u0103 fie \u00eenregistrat\u0103 cu efect retroactiv \u00een calitate de operator intracomunitar.<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p><a href=\"#_ftnref1\" name=\"_ftn1\">[1]<\/a> Regime do IVA das Transa\u00e7\u00f5es Intracomunit\u00e1rias<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00cen afacerea Euro Tyre BV \u2013 Sucursal em Portugal c. Autoridade Tribut\u00e1ria e Aduaneira, C.J.U.E. a fost chemat\u0103 s\u0103 se pronun\u0163e asupra interpret\u0103rii articolului 131 \u0219i a articolului 138 alineatul\u00a0(1) din Directiva 2006\/112\/CE a Consiliului din 28\u00a0noiembrie 2006 privind sistemul comun al taxei pe valoarea ad\u0103ugat\u0103. Euro Tyre este o sucursal\u0103 portughez\u0103 a unei societ\u0103\u021bi [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[85,10],"tags":[],"class_list":["post-2822","post","type-post","status-publish","format-standard","hentry","category-dreptul-uniunii-europene-reprezentare-in-fata-cjue","category-litigii-fiscale"],"acf":[],"_links":{"self":[{"href":"https:\/\/chirita-law.com\/en\/wp-json\/wp\/v2\/posts\/2822","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/chirita-law.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/chirita-law.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/chirita-law.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/chirita-law.com\/en\/wp-json\/wp\/v2\/comments?post=2822"}],"version-history":[{"count":0,"href":"https:\/\/chirita-law.com\/en\/wp-json\/wp\/v2\/posts\/2822\/revisions"}],"wp:attachment":[{"href":"https:\/\/chirita-law.com\/en\/wp-json\/wp\/v2\/media?parent=2822"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/chirita-law.com\/en\/wp-json\/wp\/v2\/categories?post=2822"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/chirita-law.com\/en\/wp-json\/wp\/v2\/tags?post=2822"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}