Aspecte juridice, contabile şi fiscale privind dividendele
Legal, accounting and fiscal aspects regarding dividends

Summary/Abstract: The purpose of the paper is a synthesis of the accounting and fiscal aspects regarding the deduction of tax related to the acquisitions made by companies registered for purposes of the VAT. The paper underlines the particularities in the bookkeeping of taxable persons under the mixed VAT regime. The case studies, taken from the activity of Romanian trading companies, show and justify the solutions provided for the problem of VAT deduction.

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