On the Inexhaustible VAT Problem. An Applicative Sequential Vision in the Special Register of the VAT Reduced Rate of 5% Cover Image
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Despre inepuizabila problematică a TVA. O viziune secvențială aplicativă în registrul special al cotei reduse de TVA de 5%
On the Inexhaustible VAT Problem. An Applicative Sequential Vision in the Special Register of the VAT Reduced Rate of 5%

Author(s): Septimiu Ioan Puţ
Subject(s): EU-Legislation
Published by: Editura Hamangiu S.R.L.
Keywords: VAT; European case law; taxpayer; VAT Reduced Rate of 5%;

Summary/Abstract: In the field of In the field of VAT, the tax authority can recalculate almost any generic transaction, but this retraining can not occur outside the positive law, the applicable tax directives and even the European case law (jurisprudence). From an administrative point of view, the interpretation of the law should aim to identify the original will of the legislator and be achieved in the sense of giving legal effects rather than fading away legal effects. Any doubt should be given to the taxpayer, part of the tax law legal relationship that has the ingrained position and limited means of action., the tax authority can recalculate almost any generic transaction, but this retraining can not occur outside the positive law, the applicable tax directives and even the European case law (jurisprudence). From an administrative point of view, the interpretation of the law should aim to identify the original will of the legislator and be achieved in the sense of giving legal effects rather than fading away legal effects. Any doubt should be given to the taxpayer, part of the tax law legal relationship that has the ingrained position and limited means of action.

  • Issue Year: 2019
  • Issue No: 1
  • Page Range: 7-11
  • Page Count: 5
  • Language: Romanian