Simplification rules for intra Community transactions Cover Image

Reguli de simplificare pentru operaţiunile intracomunitare
Simplification rules for intra Community transactions

Author(s): Mariana Vizoli
Subject(s): EU-Legislation
Published by: Universul Juridic
Keywords: triangular operations; intra Community supplies of goods; intra Community acquisitions of goods; subsequent domestic supply, resale;

Summary/Abstract: The book “TVA de la A la Z Ghid practic” (“VAT from A to Z – Practical Guide”), the 2nd edition, revised and updated, was published by Hamangiu Publishing House in 2023, being launched at an event organized on June 29, 2023 by the Chamber of Tax Consultants and Hamangiu Publishing House.The “VAT from A to Z – Practical Guide” volume was designed as a step by step guide for the reader throughput the VAT mazes. This volume represents a clear analysis, in line with the Fiscal Code and the related rules of implementation, in the context of the European legislation and of the recent and relevant case law of the Court of Justice of the European Union (over 100 fragments of case law).This book represents a construction based, first of all, on the author's many years of practice.

  • Issue Year: 2024
  • Issue No: 1
  • Page Range: 180-194
  • Page Count: 14
  • Language: Romanian
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