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Considerations regarding the quality of taxable person in respect of VAT for natural persons

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  • Radu BUZIERNESCU

    (University of Craiova)

Abstract

In recent years, the quality of taxable person in respect of added value for natural persons has raised vivid discussions, especially in terms of real estate transactions made by such persons. In what follows, we intend to shape the scope of those activities which, being performed by the natural person, calls for them the quality of taxable person, with all the consequences arising, and to mention the deficiencies of the incident legal texts.

Suggested Citation

  • Radu BUZIERNESCU, 2009. "Considerations regarding the quality of taxable person in respect of VAT for natural persons," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(10), pages 132-135, December.
  • Handle: RePEc:aio:fpvfcf:v:1:y:2009:i:10:p:132-135
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    File URL: http://feaa.ucv.ro/FPV/010-16.pdf
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    References listed on IDEAS

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    1. William R. White, 2006. "Is price stability enough?," BIS Working Papers 205, Bank for International Settlements.
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    Keywords

    VAT for natural persons; real estate transactions; added value;

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies

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