Articole cu aceleași cuvânt cheie: TVA

Aspecte vizând prevenirea spălării banilor și combaterea finanţării terorismului (AML/CFT) și aspecte fiscale vizând criptoactivele
02 01 2022
The study is dedicated to the examination of aspects related to the prevention ofmoney laundering and combating terrorist financing (AML / CFT) and fiscal aspects related to crypto-assets. Keywords: prevention of mo...
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Regimul fiscal al TVA aplicabil transporturilor intracomunitare de bunuri
06 01 2015
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...
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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
02 01 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 Plavoșin
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Plata TVA la cesiunea drepturilor de autor. Între legalitate şi ilegalitate (I)
National Tax Administration Agency started an extensive campaign to register ex officio, for the purpose of collecting VAT, of persons who receive income from intellectual property rights.The interpretation given by the tax authorities to some legal diffuse texts affects hundreds of writers, artists, architects, journalists and representatives of other socio-professional categories that have earned revenues in return fo...
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