VAT Deduction after Tax Authorities’ Assessment (12/04/2018 C-8/17 & 26/04/2018 C-81/17)

Where, following a tax adjustment, additional VAT was paid to the Treasury and was the subject of documents rectifying the initial invoices several years after the supply, Member States may not deny the right to deduct VAT on the ground that the regulatory period laid down for the exercise of that right has expired. (C-8/17) […]

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The Ministry of Finance changes the Code of Fiscal Procedure. Changes will also include taxes and tax audits

express regulation that a tax audit carried out by NAFA structures or by the structures of the local public administration authorities may also consist of prevention and compliance actions; flexibility of rules applicable in payment rescheduling and of the rules regarding the payment in installments of adjudicated goods; introducing the possibility of ensuring tax obligations […]

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