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.