Deducerea TVA de către societățile comerciale de transport public de călători, subvenționate de la bugetul public
Deduction of VAT by publicly subsidised public passenger transport companies
Author(s): Alin TrailescuSubject(s): Law, Constitution, Jurisprudence, Civil Law, Public Administration, Transport / Logistics
Published by: Universul Juridic
Keywords: VAT deduction; subsidies; companies; public passenger transport service;
Summary/Abstract: In this study, the author analyses the thorny issue of the deduction of VAT by companies receiving subsidies for the provision of public passenger transport services, making use of tax legislation in conjunction with the special legislation governing this public service, as well as the case law of national and European courts.
Journal: Revista Consultant Fiscal
- Issue Year: 2022
- Issue No: 03
- Page Range: 28-34
- Page Count: 7
- Language: Romanian
- Content File-PDF