INTERPRETATION OF VAT ADJUSTMENT FOR DELAY PENALTIES
In general, transactions between private economic agents are subject to value-added tax. This economic category is an indirect tax borne by the final consumer. In certain situations, the value-added tax is also borne by the economic agent who carries out operations unrelated to the object of activ...
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| Format: | Article |
| Language: | English |
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Academica Brâncuşi
2022-12-01
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| Series: | Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie |
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| Online Access: | https://www.utgjiu.ro/revista/ec/pdf/2022-06/06_Deaconu.pdf |