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

  • Marta – Claudia CLIZA Associate Professor PhD, Faculty of Law, „Nicolae Titulescu” University of Bucharest, Romania
DOI: https://doi.org/10.18662/lumproc.rsacvp2017.17
Keywords: VAT, dependent activities, independent activities, courts, fiscal authorities

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.

References

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Published
2017-08-18
How to Cite
CLIZA, M. – C. (2017). Dependent Activities vs. Independent Activities in Application of VAT Rate to Individuals. LUMEN Proceedings, 1, 176-185. https://doi.org/10.18662/lumproc.rsacvp2017.17
Issue
Vol 1 (2017): Rethinking Social Action. Core Values in Practice
Section
Articles

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