Atypical Fiscal States: Fiscal Inactivity State and the Fiscal Body Ex-Officio Cancellation of the Registration Code for VAT Purposes

The state of fiscal inactivity of a tax payer, as well as the cancellation of the registration code for VAT purposes, generate important fiscal effects, both for the tax payers concerned and for the beneficiaries that purchase goods and services from them. In case these tax payers continue to develo...

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Bibliographic Details
Main Authors: Răducu Emil Buziernescu, Stelian Selişteanu, Nicoleta Mihaela Florea
Format: Article
Language:English
Published: Universitaria Publishing House 2013-11-01
Series:Finanţe: Provocările viitorului
Subjects:
Online Access:http://www.financejournal.ro/fisiere/revista/68058048416_RaduB_en.pdf