Simplifying the tax system is one of the most important requirements to decrease the compliance costs and the administrative burdens for businesses small and large alike, as well as to improve collecting rank together with the tax evasion and tax fraud diminution.The Value Added Tax is one of the most substantial tax categories that contributes to the tax system consolidation at national as well as community scale. This required the nec...

The paper outlines some changes made by the legislature within the Fiscal Code as a consequence of repealing the 1864 Civil Code and the 1888 Commercial Code and the coming into force of the new monistic Civil Code. The author considers that these recent changes in the Fiscal Code will influence the conduct of the parties to legal relations in the sense that they will attempt a qualification of the juridical nature of the concluded contract, ...