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Table Of Contents

Limitări - sediu fix
Utilizarea unui sediu fix: CEJ cauza DFDS
CEJ – cazul Philips Morris PE vs. FE
Activitatea economica = persoana
Cadrul general
Impozitarea operatiunilor ilicite Principiul fourre tout
CEJ – operatiuni ilicite
CEJ – limitarea ariei de aplicare a notiunii de activitate economică
Alte exemple
Prestarea de servicii
Prestarea de servicii – regula B2B
Prestarea de servicii – regula B2C
Situații particulare- regula B2B/B2C
Faptul generator – cazuri particulare
Exigibilitatea taxei
CEJ – exigibilitatea
Baza de impozitare
Ajustarea TVA
Justificarea dreptului de deducere
CEJ – dreptul de deducere
Corectarea documentelor
Transferul de business-uri
Vânzarea terenurilor cu imobile care
Rambursarea TVA – Directiva 2008/9/CE
Rambursarea TVA – Codul fiscal
Procedura de rambursare
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Published by Bercan Adrian
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Directve

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Categories:Business/Law
Published by: Bercan Adrian on Jan 25, 2013
Copyright:Attribution Non-commercial

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01/29/2013

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