Articole cu aceleași cuvânt cheie: principul proporţionalităţii

Proporţionalitatea sancţiunilor fiscale: o analiză a consecinţelor fiscale pentru contribuabilul de bună-credinţă înregistrat eronat în scopuri de TVA
06 01 2025
The problem of the bona fide taxpayer who, by mistake, registers for VAT purposes and, consequently, collects VAT from invoices relating to exempt transactions without the right to deduct, is likely to place the corrective and punitive mechanisms of national law and the fundamental principles of European Union law in conflict. Following the tax inspection, although the main VAT obligation is corrected (by cancelling the unjustified deduction ...
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