Tag: VAT

laptop lawyer property law

ANAF rejects the application for registration for VAT purposes of administrators who belong or have been part of companies with outstanding debt to the state budget

As a consequence, there were modified the criteria underlying the registration for VAT purposes, motivated by the fact stated by ANAF representatives, namely that “it is limited the access on the market for the companies with escapist behavior, and for the persons involved in networks of fraud or with a previous fiscal behavior contrary to […]

laptop lawyer property law

The High Court of Cassation and Justice decided that the VAT deduction cannot be made if the invoice does not fulfill all of the form conditions

Thus, through the above-mentioned decision, the High Court of Cassation and Justice has determined that: “The VAT cannot be deducted, nor can the tax base required in determining the income tax cannot be diminished, in case the supporting documents presented do not contain or provide all the information provided by the legal provisions in force, […]

The most important changes of the Fiscal Code starting with January 2015

Under the Project, the most important changes concern: income tax, VAT, excise duties and other special charges, income from independent activities, financing of health spending and the extension of deadlines. Regarding the income tax, the Project provides inter alia: 1.     Elimination from the Fiscal Code, for taxpayers who derive income from independent activities, rental and […]

Starting from January 1, 2015 it shall enter into force the provisions of the Order of the Tax Administration regarding the registration of the telecom operators in the Mini One Stop Shop system

The provisions of art. 1524 of the Fiscal Code regarding the rules governing the scheme for electronic services, telecommunications, broadcasting provided by taxable persons not established in the European Union (non-EU regime) and art. 1525 of the Fiscal Code establishes rules on special arrangements for electronic services, telecommunications, broadcasting provided by taxable persons established in […]