Adjusting the Tax Base of the Value Added Tax

Adjusting the Tax Base of the Value Added Tax

Number 9, September 2021  »  Taxation

Professor Lucian Cernușca, PhD
"Aurel Vlaicu" University of Arad

Abstract: The tax base and the related value added tax is fully determined on the delivery of goods and/or the performance of services. The present article discusses a series of theoretical and practical aspects regarding the cases where the tax basis for the VAT can be reduced in accordance with the provisions of Article 287 from the Fiscal Code and the related Methodological appliance pronouncements.
Classification JEL: K34, M41 | Pages: 22-32

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