Factura – de la instrument de probă a unui act juridic la obiect material al acestuia Invoice – from a instrument of proof of a legal act to its material object
This work aims to capitalize the elements individualizing the most used financial and accounting document, the invoice, both from the perspective of the tax law and in terms of social relations under civil law. We will focus on its legal nature, on its evidential value and on the legal effects it ge...
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Format: | Article |
Language: | English |
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Editura Universității „Alexandru Ioan Cuza” din Iași
2021-06-01
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Series: | Analele Ştiinţifice ale Universităţii "Al.I. Cuza" din Iaşi. Ştiinţe Juridice |
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Online Access: | https://pub.law.uaic.ro/ro/volume-publicate/2021/anale-uaic-tomul-lxvii-stiine-juridice-nr.-i/drept-privat/marius-branici-factura-de-la-instrument-de-prob-... |