Efectele emiterii facturii de corecție asupra ajustării bazei de impozitare a TVA și a ajustării TVA deductibilă în cazul desființării totale sau parțiale a contractului
The Effects of Issuing a Correction Invoice on the Adjustment of the VAT Tax Base and the Adjustment of Deductible VAT in the Event of Total or Partial Termination of the Contract

Summary/Abstract: The invoice represents a justifying document from the perspective of fiscal and accounting legislation. Regarding its legal nature, the invoice represents a document under private signature and a means of proof of the contractual understanding. This paper analyses these aspects in an attempt to determine the effects of issuing a correction invoice on the VAT taxable base and on the deductible VAT in situations concerning the total or partial termination of the contract, whether by mutual agreement, by a judicial or arbitration decision.

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