JURISPRUDENTIAL ACCENTS ON THE NOTIONOF ECONOMIC ACTIVITY IN VALUE ADDED TAXMATTER

Authors

  • Ioana Maria Costea “Alexandru Ioan Cuza” University, IaÅŸi, Romania

DOI:

https://doi.org/10.15837/aijjs.v7i4.830

Keywords:

Value Added Tax, Court of Justice of the European Union, economic activity, definition, exemptions.

Abstract

Value Add Tax is the tax with the deepest harmonization level on the European single
market. A crucial role in determining the unity of the legislative national formulas on Value
Added Tax came to the Court of Justice of the European Union. The present study is a
synthesis of these jurisprudential solutions with the aim of amply defining the notion in cause.

Author Biography

Ioana Maria Costea, “Alexandru Ioan Cuza” University, Iaşi, Romania

Faculty of Law, the Law Departement

References

L. Ţâţu, D. Cataramă, Aspecte practice privind TVA, C.H. Beck Publishing House,

Bucharest, 2011.

L. Ţâţu, M. Brăgaru, H. Sasu, Impozite, taxe, contribuţii, C.H. Beck Publishing House,

Bucharest, 2011.

D. Åžova, Drept fiscal, Publishing House, Bucharest, 2011.

S. Deleanu, G. Fábián, C. F. CostaÅŸ, B. Ioniţă, Curtea de Justiţie Europeană. Hotărâri

comentate, Wolters-Kluwer Publishing House, Bucharest, 2007, p. 338-342.

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Published

2013-12-21

Issue

Vol. 7 No. 4 (2013): Agora International Journal of Juridical Sciences

Section

Section I. Juridical Sciences

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