Scutiri de TVA cu drept de deducere destinate unităților spitalicești
VAT exemptions with right of deduction for hospital establishments
Author(s): Mariana VizoliSubject(s): Law, Constitution, Jurisprudence, Civil Law
Published by: Universul Juridic
Keywords: medical equipment; appliances; devices; articles; accessories and protective equipment; materials and consumables for medical use; hospital establishments in the state public network;
Summary/Abstract: "VAT from A to Z. A Practical Guide" has been designed as a step-by-step guide to take the reader through the complexities of VAT. A clear analysis, based on the Tax Code and the Implementing Rules, in the context of European legislation and the recent and relevant practice of the Court of Justice of the European Union (more than 100 pieces of case law). This book is a construction based, above all, on the author's many years of practice. The following is an excerpt from this paper on the VAT exemptions newly introduced in the Tax Code from 11 June 2023.
Journal: Revista Consultant Fiscal
- Issue Year: 2023
- Issue No: 01
- Page Range: 20-25
- Page Count: 6
- Language: Romanian
- Content File-PDF