首页    期刊浏览 2024年12月12日 星期四
登录注册

文章基本信息

  • 标题:THE OBLIGATION OF INDIVIDUALS TO PAY VAT ON REAL ESTATE TRANSACTIONS
  • 本地全文:下载
  • 作者:Roşu, Angelica ; Chirilă, Angelica
  • 期刊名称:Theoretical and Applied Economics
  • 印刷版ISSN:1841-8678
  • 电子版ISSN:1844-0029
  • 出版年度:2011
  • 卷号:5(558)(supplement)
  • 期号:5(558)(supplement)
  • 页码:529-534
  • 出版社:Asociatia Generala a Economistilor din Romania - AGER
  • 摘要:The problem of VAT taxation on buildings sales transactions built by natural persons or belonging to them was not raised by NATA before January 1, 2008 because there was no statutory regulation on the obligation of natural persons carrying out real estate transactions to pay VATS. In 2009, NATA has launched a campaign to control the investors who have developed residential projects as natural persons in the past five years. So the fiscal bodies reinterpret the law texts, so that they can collect revenues from the budget. Theoretically, the interpretation made by ANAF was assessed as being forced and non-legal.
  • 关键词:VAT; natural persons; real estate; transactions.
国家哲学社会科学文献中心版权所有