Coșmarul alocării transportului în cadrul livrărilor în lanț, din perspectiva aplicării scutirilor de TVA. Partea I. Principii.
The nightmare of transport allocation in chain deliveries, from the perspective of applying VAT exemptions. Part I. Principles.

Summary/Abstract: The problem with the current VAT system is that it seems to be aimed at Olympians, not ordinary students. However, VAT is part of ordinary transactions and must remain accessible not only to the most talented. My consulting colleagues might say that this is the mission, but also our luck, of those who know how. Convenient, to the point where it can become unprincipled. However, the foundation of VAT invented more than fifty years ago was to create a simple system for levying a uniform and widespread tax on consumption. Certainly, we have long since strayed from this goal. Under the guise of the fight against fraud, VAT rules have become exponentially complicated.

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