Dependent Activities vs. Independent Activities in Application of VAT Rate to Individuals

Marta – Claudia Cliza ()
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Marta – Claudia Cliza: Associate Professor PhD, Faculty of Law, „Nicolae Titulescu†University of Bucharest, Romania

Chapter 17 in Rethinking Social Action. Core Values in Practice, 2017, vol. 1, pp 176-185 from Editura Lumen

Abstract: Applying the Fiscal Code in reference to the VAT issue to individuals has raised many controversies in practice. This case study is considering the applicability of VAT against an individual who has assigned certain patent rights to a legal entity and then, willingly becoming a VAT payer. In these circumstances, the fiscal authorities calculated penalties between the moment the individual registered as a VAT payer and the moment the VAT would have actually been due. However, it has turned out in court that the VAT was not due at all.

Keywords: VAT; dependent activities; independent activities; courts; fiscal authorities (search for similar items in EconPapers)
JEL-codes: A3 I2 I3 M0 (search for similar items in EconPapers)
Date: 2017
ISBN: 978-1-910129-14-2
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Persistent link: https://EconPapers.repec.org/RePEc:lum:prchap:01-17

DOI: 10.18662/lumproc.rsacvp2017.17

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