Articole cu aceleași cuvânt cheie: fraudă cu TVA

Frauda în materia TVA: conturarea unor elemente obiective care permit dovedirea vinovăției
01 01 2020
The present study aims to identify in the practice of the courts a series of objective elements in committing VAT fraud, which have relevance on proving guilt, a condition of fiscal liability. Starting from the jurisprudence of the Court of Justice of the European Union, we will approach the „test of knowledge” by the economic agent of the involvement of his operation in a tax fraud from the perspective of domestic law. The „knew o...
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