VAT And Financial-Banking Operations Cover Image

T.V.A. și operațiunile financiar-bancare
VAT And Financial-Banking Operations

Author(s): Cristina Văscu
Subject(s): Commercial Law
Published by: Editura Universităţii »Alexandru Ioan Cuza« din Iaşi
Keywords: vat; Financial-Banking Operations;

Summary/Abstract: Our article analyzes the normative provisions and the jurisprudential specifications regarding the hypotheses establishing exemptions from the VAT regime for financial-banking services. The analysis reveals different normative formulas that refer either to the qualities of the operators or to the specific elements of the exempted operations. We emphasize that, in the light of the jurisprudential accents of the Court of Justice of the European Union, there are also relatively universal and transversal criteria, such as the aim pursued by the operation.

  • Issue Year: LXIV/2018
  • Issue No: 2
  • Page Range: 77-124
  • Page Count: 48
  • Language: Romanian