THE ASSIGNMENT OF CLAIMS IN APPLICATION OF VAT COLLECTION SYSTEM

Marcela Bengescu, Raluca Bengescu

Abstract


The paper summarizes the theoretical concepts on assignment of claims and also its accounting and fiscal treatment.   In order to apply the rules, it was drawn up a study case of a legal person registered in VAT purposes which applies “the VAT collection systemâ€.

For arguing the way of solving the approached issue, were made references to the legislation in force.  


Keywords


assignment; claims; VAT; nominal; value sale price

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References


BENGESCU MARCELA, BONDOC MARIA DANIELA, ŞERBAN C., ŞERBĂNESCU LUMINIŢA, TAICU M., 2012, Aspecte teoretice pentru examenul de licenţă, Sitech Publishing, Craiova

PANĂ I., BENGESCU MARCELA, BONDOC MARIA DANIELA, ŞERBAN C., ŞERBĂNESCU LUMINIŢA, TAICU M., 2011, Cunoştinţe economice fundamentale şi de specialitate pentru examenul de licenţă, Sitech Publishing, Craiova

POPA A.F., POPA N., 2008, Impozitele ÅŸi taxele reglementate de Codul fiscal, Contaplus Publishing, BucureÅŸti

RĂILEANU VASILE, RĂILEANU ADRIANA SOFIA, 2009, Abordări contabile si fiscale privind impozitele si taxele, Editura Economică, Bucureşti

The guide on applying the VAT collection system, approved by ANAF Order no. 1519/2012


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LUCRĂRI ȘTIINȚIFICE MANAGEMENT AGRICOL

ISSN print 1453-1410
ISSN online 2069-2307
(former ISSN 1453-1410, E-ISSN 2069-2307)

PUBLISHER: AGROPRINT Timisoara, Romania
PAPER ACCESS: Full text articles available for free
FREQUENCY: Annual
PUBLICATION LANGUAGE: English

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Banat`s University of Agricultural Sciences and Veterinary Medicine “King Michael I of Romania” from Timisoara
Faculty of Management and Rural Tourism
300645, Timisoara, Calea Aradului 119, Romania

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