Impactul cauzei Terracult asupra practicii administrative
The impact of Terracult case on the administrative practice

Summary/Abstract: On the 2nd of July 2020, the Judgement of the Court was published in the Case C-835/18 Terracult regarding the possibility of Invoice correction in certain transactions relating to a tax period that has already been the subject of a tax inspection and the application of the European Provisions. This case has to potential to bring about a change of unfavorable administrative practice.

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