Sinteză de jurisprudență fi scală națională
Summary of national fiscal jurisprudence
Author(s): Viorel TerzeaSubject(s): Politics / Political Sciences, Politics, Law, Constitution, Jurisprudence, Economic policy, Law on Economics, Fiscal Politics / Budgeting, Commercial Law
Published by: Editura Solomon
Keywords: transfer pricing; VAT deduction; burden of proof; affiliated entities;
Summary/Abstract: Transfer Pricing. Determination of the Tested Party. Success Fee. Conditions for VAT Deduction. Burden of Proof. Non-Compliant Delivered Goods. VAT Adjustment. Inapplicability. Transfer of Goods Between Affiliated Entities. Transfer Pricing. Selection of the Tested Party. Criteria.
Journal: Tax Magazine
- Issue Year: 2025
- Issue No: 1
- Page Range: 62-86
- Page Count: 25
- Language: Romanian
- Content File-PDF
