EY ROMANIA

  |  03.10.2016

The deliveries of the export goods - VAT exempt or not?

Trying to analyze the export operations in terms of customs, along with the implications of VAT legislation, often leads to unexpected results.

Sometimes, the importance of formal conditions  can generate violating the principle of prevalence of  "substance over form", including applying VAT in disagreement with law.

 

For more information, please see the Romanian version of the article, here.
 

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