Considerations regarding the quality of taxable person in respect of VAT for natural persons

Radu Buziernescu
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Radu Buziernescu: University of Craiova

Finante - provocarile viitorului (Finance - Challenges of the Future), 2009, vol. 1, issue 10, 132-135

Abstract: In recent years, the quality of taxable person in respect of added value for natural persons has raised vivid discussions, especially in terms of real estate transactions made by such persons. In what follows, we intend to shape the scope of those activities which, being performed by the natural person, calls for them the quality of taxable person, with all the consequences arising, and to mention the deficiencies of the incident legal texts.

Keywords: VAT for natural persons; real estate transactions; added value (search for similar items in EconPapers)
JEL-codes: H20 H21 H24 (search for similar items in EconPapers)
Date: 2009
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Persistent link: https://EconPapers.repec.org/RePEc:aio:fpvfcf:v:1:y:2009:i:10:p:132-135

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