Controverse privind noțiunea de „persoană impozabilă”. Situația comercianților de bunuri second-hand
Disputes on the Notion of “Taxable Person”. The Case of Second-Hand Salesmen
Author(s): Natalia ȘvidchiSubject(s): Economy, Law on Economics, Fiscal Politics / Budgeting, EU-Legislation, Commercial Law, Court case
Published by: Editura Hamangiu S.R.L.
Keywords: taxable person; special arrangement for second-hand goods; preliminary ruling on questions of law;
Summary/Abstract: This paper represents the opinion elaborated in the name of the Faculty of Law from the West University of Timișoara, at the request of the Hight Court of Cassation and Justice, The panel for preliminary ruling on questions of law, made in court file no. 2482/1/2021, in which Decision no. 84/2021 was delivered, preceded by the presentation of the questions of law and followed by a brief assessment of the reasoning of the High Court.
Journal: Cluj Tax Forum
- Issue Year: V/2022
- Issue No: 2
- Page Range: 84-90
- Page Count: 7
- Language: Romanian
- Content File-PDF