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Dependent Activities vs. Independent Activities in Application of VAT Rate to Individuals

In: Rethinking Social Action. Core Values in Practice

Author

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  • Marta – Claudia CLIZA

    (Associate Professor PhD, Faculty of Law, „Nicolae Titulescu†University of Bucharest, Romania)

Abstract

Applying the Fiscal Code in reference to the VAT issue to individuals has raised many controversies in practice. This case study is considering the applicability of VAT against an individual who has assigned certain patent rights to a legal entity and then, willingly becoming a VAT payer. In these circumstances, the fiscal authorities calculated penalties between the moment the individual registered as a VAT payer and the moment the VAT would have actually been due. However, it has turned out in court that the VAT was not due at all.

Suggested Citation

  • Marta – Claudia CLIZA, 2017. "Dependent Activities vs. Independent Activities in Application of VAT Rate to Individuals," Book chapters-LUMEN Proceedings, in: Camelia Ignatescu & Antonio SANDU & Tomita CIULEI (ed.), Rethinking Social Action. Core Values in Practice, edition 1, volume 1, chapter 17, pages 176-185, Editura Lumen.
    • Handle: RePEc:lum:prchap:01-17
    DOI: https://doi.org/10.18662/lumproc.rsacvp2017.17
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    More about this item

    Keywords

    VAT; dependent activities; independent activities; courts; fiscal authorities;
    All these keywords.

    JEL classification:

    • A3 - General Economics and Teaching - - Multisubject Collective Works
    • I2 - Health, Education, and Welfare - - Education
    • I3 - Health, Education, and Welfare - - Welfare, Well-Being, and Poverty
    • M0 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - General

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