The special VAT regime applicable from July 1st, 2021 Cover Image
  • Price 4.50 €

Regimul special de TVA aplicabil de la 1 iulie 2021
The special VAT regime applicable from July 1st, 2021

Author(s): Marilena Ene
Subject(s): Law, Constitution, Jurisprudence, Commercial Law
Published by: Editura Solomon
Keywords: VAT regime; harmonised VAT system;

Summary/Abstract: VAT regulations are endless source of inspiration for scholars as the European Union is the main provider. For example, starting 2020 two directives modifying the Directive 2006/112/EC of 28 November 2006 on the common system of value added tax were published in the Official Gazette of the European Union. The direct effect is that the member states have the obligation to modify their legislation in order to transpose the new rules. One of the directives published refers to the special scheme for small enterprises and new EU principles applicable to this scheme as an additional step for total harmonised VAT system. The article includes an analysis of the regulations in force EU and national as well as a presentation of several aspects resulting from the decisions of the Court of Justice in this area.

  • Issue Year: 2020
  • Issue No: 4
  • Page Range: 295-300
  • Page Count: 8
  • Language: Romanian