Magdalena, Negruţiu; Traian-Ovidiu, Calotă - In: Journal of Knowledge Management, Economics and … 3 (2013) 6, pp. 20-20
From a tax point of view, taxable dealers have the right to choose applying the special VAT scheme, under certain conditions and limitations. The European Directive requires, as a general rule, to assess the margin for each good, as a difference between the selling price charged by the reselling...