Opţiuni procesuale în lumina jurisprudenţei europene în cauzele reunite Tulică/Plavoşin (C-249/12 şi C-250/12). Tranzacţii imobiliare efectuate de persoane fizice neînregistrate în scop de TVA
Numărul 2 Anul 2014
Several trial options lie ahead of both claimants and national judges, in ongoing fiscal litigations, in view of the determination of the VAT owing for the immovable property transactions carried out by natural persons in the boom years of 2005-2008. The fiscal prosecutions have suffered a serious setback with the publication of the ECJ decision from November 7th, 2013, in the joined Cases C‑249/12 Tulică and C‑250/12 Plav...
Citește mai mult
© 2024 Wolters Kluwer