De-a hoții și vardiștii la colectarea deșeurilor
Playing Robber and Constable in Waste Collection
Author(s): Cosmin Flavius CostaşSubject(s): Economic policy, Environmental and Energy policy, Law on Economics, Fiscal Politics / Budgeting, Corruption - Transparency - Anti-Corruption
Published by: Editura Solomon
Keywords: income; waste sales income; waste collectors; income tax; withholding tax; economic activity; taxpayers’ personal obligations; taxation criteria; anti‑fraud investigations; right to tax;
Summary/Abstract: The Romanian summer tax audits revealed a certain interest for the taxation of waste sales income made by natural persons from transactions with the authorized waste collectors. As a matter of fact, the interest was directed to the finances of such collectors, which have been accused of failing to withhold a 10% income tax based on the assumption that a significant number of transactions (e.g., more than five a year) or a significant amount of money received (e.g., more than 5.000 lei a year) by a natural person automatically means there is an economic activity involved. The author investigates the associated issues of such a qualification from a procedural and material point of view and also examines the relevant case‑law of national tax courts.
Journal: Cluj Tax Forum
- Issue Year: IV/2021
- Issue No: 4
- Page Range: 275-285
- Page Count: 11
- Language: Romanian
- Content File-PDF