Amid increasingly intense tax audits and the sometimes rigid enforcement of norms by fiscal authorities, the issue of liability in VAT deductions and expense rejections has grown significantly in relevance. Authorities often cite – albeit indirectly – Article 6(2) of Accounting Law no. 82/1991 to justify the penalization of corporate taxpayers for formal irregularities committed by suppliers, upstream partners, or accounting personnel, includi...

The concept of „undertaking” is used in several branches of law, but in each of these branches of law the notion of „enterprise” has a different meaning. This paper aims to summarize the definitions and characteristic features of the „enterprise” in the meaning of civil law, competition law and fiscal law, and to present the relevance of these definitions to the respective branches of law.