Controverse privind noțiunea de „persoană impozabilă”. Situația I.P.U.R.L.-urilor
Disputes on the Notion of “Taxable Person”. The Case of I.P.U.R.L.s

Summary/Abstract: The notion of „taxable person”, similar to other concepts in the VAT field, is subject to a permanent refining. This paper discusses about the refining of this concept, but not in terms of innovation and evolution, but as a result of strict and uncorroborated assessments of some tax officers. The experience of confrontations with the tax authorities demonstrates the need to reassert the basic aspects through the courts of law, and this the reason why this paper addresses the taxable person distinct capacity of civil professional undertakings, organized as I.P.U.R.L.

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