Articles with keyword "tva"

VAT Treatment for Intra-Community Purchases of Used Vehicles

VAT Treatment for Intra-Community Purchases of Used Vehicles

Lucian Cernușca

Taxation

Pages: 38-49

Number 11, November 2025

DOI: dx.doi.org/10.37945/cbr.2025.11.04

Statistics: views 94 / PDF DL 1155 / PDF views 70

Abstract | PDF (228.01 KB)

Accounting and Tax Treatment of Uncollected Receivables

Accounting and Tax Treatment of Uncollected Receivables

Lucian Cernușca

Taxation

Pages: 15-26

Number 5, May 2025

DOI: dx.doi.org/10.37945/cbr.2025.05.03

Statistics: views 115 / PDF DL 1155 / PDF views 209

Abstract | PDF (226.85 KB)

The VAT Regime Regarding the Trading of Lands and Buildings

The VAT Regime Regarding the Trading of Lands and Buildings

Lucian Cernușca

Taxation

Pages: 43-54

Number 12, December 2022

DOI: dx.doi.org/10.37945/cbr.2022.12.05

Statistics: views 963 / PDF DL 793 / PDF views 377

Abstract | PDF (223.96 KB)

Adjustment of Value-Added Tax

Adjustment of Value-Added Tax

Lucian Cernușca

Taxation

Pages: 24-34

Number 7, July 2022

DOI: dx.doi.org/10.37945/cbr.2022.07.03

Statistics: views 267 / PDF DL 582 / PDF views 162

Abstract | PDF (210.03 KB)

Joint Venture and Value Added Tax Regime. Common Law Rules versus Tax Law Rules

Joint Venture and Value Added Tax Regime. Common Law Rules versus Tax Law Rules

Doru Pleșea

Taxation

Pages: 53-60

Number 1, January 2022

DOI: dx.doi.org/10.37945/cbr.2022.01.07

Statistics: views 134 / PDF DL 280 / PDF views 49

Abstract | PDF (240.23 KB)

Input and Output in/from the VAT upon Collection System

Input and Output in/from the VAT upon Collection System

Lucian Cernușca

Taxation

Pages: 34-43

Number 12, December 2021

DOI: dx.doi.org/10.37945/cbr.2021.12.04

Statistics: views 193 / PDF DL 598 / PDF views 95

Abstract | PDF (224.43 KB)

SAF-T – The Reporting that Will Improve the Collection?

SAF-T – The Reporting that Will Improve the Collection?

Florin Andrei, Alina Petraș

Taxation

Pages: 52-56

Number 12, December 2021

DOI: dx.doi.org/10.37945/cbr.2021.12.06

Statistics: views 134 / PDF DL 449 / PDF views 105

Abstract | PDF (207.50 KB)


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