Câteva observații privind justificarea scutirii de la plata TVA-ului în cadrul livrărilor intracomunitare de bunuri sau operațiunilor triunghiulare
A Few Comments on the Justification of the VAT Exemption in the Case of the Intra-Community Supplies of Goods or ABC Transactions
Author(s): Alexandra TomuțaSubject(s): Law, Constitution, Jurisprudence, Law on Economics, EU-Legislation, Commercial Law, Court case
Published by: Editura Hamangiu S.R.L.
Keywords: proof of intracommunity supply of goods; CMR; chain transactions; abc supply chain documents; VAT Directive; comparative tax law; intermediary operators;
Summary/Abstract: The intracommunity supplies of goods are a part of the daily activity of big corporations, as they are exempted from VAT based on Article 138 VAT Directive and Article 294 of the Tax Code. However, the proof of the supply for the exemption to become applicable is a difficult process in practice, lacking predictability. For these reasons I proceeded to a study that presents the problems arising in practice, comparative law approaches, but also the legislative norms that will enter into force soon, in order to simplify the process.
Journal: Cluj Tax Forum
- Issue Year: II/2019
- Issue No: 4
- Page Range: 36-42
- Page Count: 11
- Language: Romanian
- Content File-PDF