Dificultăți practice în ceea ce privește aplicarea scutirii de TVA pentru livrări intracomunitare de bunuri
Practical difficulties in applying the VAT exemption for intra-Community supplies of goods
Author(s): Andrei Novac, Adrian BrachişSubject(s): Law, Constitution, Jurisprudence, Civil Law
Published by: Universul Juridic
Keywords: VAT; VAT exemption; intra-Community supplies of goods; ”quick fixes”; practical difficulties;
Summary/Abstract: To prevent any potential disputes with the fiscal authorities regarding the justification of the VAT exemption for intra-Community supplies of goods, taxpayers should pay more attention to the intra-Community transactions performed, especially regarding the obtaining the necessary supporting documents.
Journal: Revista Consultant Fiscal
- Issue Year: 2021
- Issue No: 01
- Page Range: 29-31
- Page Count: 3
- Language: Romanian
- Content File-PDF