Adjustment of Value-Added Tax

The article highlights the accounting and fiscal regime regarding the adjustment of the value-added tax in the case of capital goods and the purchases of goods and services, other than capital goods. The legal basis regarding VAT adjustment is represented by the provisions of the Fiscal Code and its...

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Bibliographic Details
Main Author: Lucian CERNUȘCA
Format: Article
Language:English
Published: The Body of Expert and Licensed Accountants of Romania 2022-08-01
Series:CECCAR Business Review
Subjects:
Online Access: https://www.ceccarbusinessreview.ro/adjustment-of-value-added-tax-a234d/download-PDF/