期刊名称：Finante - provocarile viitorului (Finance - Challenges of the Future)
印刷版ISSN：1583-3712
出版年度：2009
卷号：1
期号：10
页码：132-135
出版社：University of Craiova, Faculty of Economics and Business Administration
摘要：In recent years, the quality of taxable person in respect of added value for natural persons has raised vivid discussions, especially in terms of real estate transactions made by such persons. In what follows, we intend to shape the scope of those activities which, being performed by the natural person, calls for them the quality of taxable person, with all the consequences arising, and to mention the deficiencies of the incident legal texts.
关键词：VAT for natural persons; real estate transactions; added value
