TVA și contribuțiile sociale obligatorii datorate pentru tranzacțiile ocazionale cu terenuri efectuate de persoanele fizice
VAT and Mandatory Social Security Contributions Due for Occasional Land Transactions Made by Natural Persons
Author(s): Irina GalișSubject(s): Civil Law, Law on Economics, EU-Legislation, Commercial Law
Published by: Editura Hamangiu S.R.L.
Keywords: VAT; land supply; natural persons; occasional supplies; taxable person; economic activity; building land; VAT threshold; exempt supplies; compulsory social security contributions;
Summary/Abstract: The fiscal regime of occasional land supplies in Romania remains unclear in 2022, as tax authorities fail to ensure adequate tax publicity to the applicable European and national rules. Therefore, in many cases, natural persons performing occasional transactions feel the need to clarify the applicable fiscal regime. The author investigates the regime of value added tax and compulsory social security contributions in the case of occasional land supplies effected by natural persons.
Journal: Cluj Tax Forum
- Issue Year: V/2022
- Issue No: 5
- Page Range: 335-339
- Page Count: 5
- Language: Romanian
- Content File-PDF