CURRENT VAT POLICY REGARDING THE SALE OF IMMOVABLE PROPERTY BY INDIVIDUALS
CURRENT VAT POLICY REGARDING THE SALE OF IMMOVABLE PROPERTY BY INDIVIDUALS
Author(s): Adrian-Milutin Truichici, Luiza NeaguSubject(s): Law, Constitution, Jurisprudence, Civil Law, International Law, EU-Approach / EU-Accession / EU-Development, Fiscal Politics / Budgeting
Published by: Universul Juridic
Keywords: VAT (value added tax); taxable person; alienation of immovable property;
Summary/Abstract: From a tax law perspective, operations have a continuing feature when they can not be considered occasional operations. However, given the complexity of real estate transactions, it should be carefully considered the context in order to determine with certainty whether or not the operation is occasional.
Journal: Law Review
- Issue Year: 2015
- Issue No: 02
- Page Range: 39-45
- Page Count: 7
- Language: English
- Content File-PDF
