Persoanele impozabile şi activitatea economică
The Taxable Person and the Economic Activity

Summary/Abstract: The definition of „the taxable person” it is very important in the field of the taxable activities, considering this one has a lot of rights and obligations relating with „the economic activity” it has. The relevant opinion is given by the jurisprudency of The European Court of Justice and involves: the legal economic activity and the independence of the activity. A special issue is that one regarding the treatment of the public institutions in the field of VTA rules. One of the main problem in the area is the nullity of those administrativ decisions containing a wrong determination of the fiscal obligations or the nullity of those wrong administrativ decisions regarding the reduced VTA. Moreover, there are very important the rules regarding VTA deduction.

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