Articole de la același autor Avocat Petru Augustin BABANEACȘA DRĂGHICEANU

Clarificarea legislativă a prevederilor art. 291 alin. (3) lit. c) pct. 3 din Codul fiscal, privind condiţiile necesare aplicării cotei reduse de T.V.A. de 5% pentru livrarea de locuinţe
On a constantly changing real estate market, where buyers have increasingly customized demands, the provisions of art. 291(3) letter c) point 3 of the Fiscal Code, applied to obtain the reduced rate of 5% VAT in case of the delivery of new housing, were unclear because they were interpreted by referring – totally or partially – to the provisions of the Housing Law no. 114/1996 republished, amended and supplemented. The term housing whi...
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