Regimul TVA în cazul livrării unor planuri alimentare
VAT Regime for the Supply of a Diet Plan
Author(s): Cosmin Flavius Costaş, Iulia Domnici, Rovena FeticoSubject(s): Law, Constitution, Jurisprudence, Civil Law, Law on Economics, Commercial Law
Published by: Editura Hamangiu S.R.L.
Keywords: VAT; electronic book; VAT rate; reduced VAT rate; supply of goods; supply of services; main supply;
Summary/Abstract: As more and more businesses move to a digital form, there are new questions arising as to the VAT treatment applicable to various supplies of goods and services. This article approaches the case of nutritional plans supplied electronically and tries to answer the question whether such a plan is an electronic book and to determine the applicable VAT rate in Romania.
Journal: Cluj Tax Forum
- Issue Year: VII/2024
- Issue No: 4
- Page Range: 329-333
- Page Count: 5
- Language: Romanian
- Content File-PDF
