În căutarea interpretărilor privind aplicarea TVA pentru operațiunile de comerț electronic
In Search of Interpretations on VAT Application to E-Commerce
Author(s): Roxana MărgulescuSubject(s): Supranational / Global Economy, Economic policy, Law on Economics, Fiscal Politics / Budgeting, ICT Information and Communications Technologies, Commercial Law
Published by: Editura Hamangiu S.R.L.
Keywords: value added tax; e-commerce; VAT Committee; taxation; online services; online selling;
Summary/Abstract: The VAT Committee, as an advisory committee in the field of taxation for value added tax purposes, acts based on Article 398 of the VAT Directive and draws up legal guidance on the uniform application of the Directive. Regarding to e-commerce, there are three important guidelines resulting from meetings of the VAT Committee. Also, some of the guidelines approved and agreed by this Union body have been transformed into mandatory implementing legal measures, which we find in Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax.
Journal: Cluj Tax Forum
- Issue Year: III/2020
- Issue No: 3
- Page Range: 16-22
- Page Count: 7
- Language: Romanian
- Content File-PDF