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Court 1 Value added tax 1 added surcharges and penalties for delay 1 added surcharges and penalties for delayalue added tax 1 commercial environment 1 corporation tax 1 criminal sentence 1 deductible expenses 1 highlights basic accounts 1 imposing base 1 inactive contributor invoice 1 supporting documents 1 taxable gross profits estimated 1 the decision imposing 1
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Craciuneanu, Viorel 1 Stefan, Daniel 1
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Knowledge Horizons - Economics 1
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Application of the Tax Code in the Deductible Expenses Field in the Judicial Practice of Romania
Craciuneanu, Viorel; Stefan, Daniel - In: Knowledge Horizons - Economics 7 (2015) 1, pp. 45-52
Application of tax legislation in Romania, in the sense of determining what elements may not reduce the taxable base in determining corporation tax in the case, in which supporting documents shall give particulars incomplete or does not correspond to the facts, have generated various...
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