DESPRE O CLARIFICARE NECESARĂ A SERVICIILOR PRESTATE ÎN CADRUL ACTIVITĂȚII PROFESIONALE OBIȘNUITE, CA URMARE A HOTĂRÂRII CURȚII DE JUSTIȚIE ÎN CAUZA C-716/18, BUFAN
ON A NECESSARY CLARIFICATION OF SERVICES PROVIDED IN THE CONTEXT OF THE REGULAR PROFESSIONAL ACTIVITY FOLLOWING THE COURT OF JUSTICE’S JUDGEMENT IN CASE C-716/18, BUFAN
Author(s): Cosmin Flavius CostaşSubject(s): Business Economy / Management, Law on Economics, EU-Accession / EU-DEvelopment, Public Finances, Fiscal Politics / Budgeting, EU-Legislation, Court case
Published by: Editura Hamangiu S.R.L.
Keywords: VAT; taxable transactions; de minimis VAT threshold; special regime for small-sized enterprises; occasional activities; ancillary activities; regular professional activity;
Summary/Abstract: In the common VAT system applicable within the European Union questions were often asked about the occasional activities that natural or legal persons undertake with a view to including such activities – or not – in the scope of value added tax. A recent judgement of the Court of Justice of the European Union in Case C-716/18, Bufan, allows the author to make a few comments on services rendered during the regular exercise of a professional activity and their tax relevance in the VAT plan.
Journal: Cluj Tax Forum
- Issue Year: III/2020
- Issue No: 4
- Page Range: 52-64
- Page Count: 13
- Language: Romanian
- Content File-PDF