The Right for Deducting VAT

Romania must comply with the VAT Directive, the judgments of the Court of Justice of theEuropean Union and the European Court of Human Rights on VAT matter, that includes the matterof VAT deduction. The right to deduct VAT, in principle, cannot be limited for a taxable person andit is an abuse of la...

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Bibliographic Details
Main Author: Constantin Sergiu-Bogdan Constantin
Format: Article
Language:English
Published: Ovidius University Press 2017-01-01
Series:Ovidius University Annals: Economic Sciences Series
Subjects:
VAT
Online Access:http://stec.univ-ovidius.ro/html/anale/ENG/2017/Section-V/12_v3.pdf