Law Review International Journal of Law and Jurisprudence Open Source Online Publication Edited by the Union of Jurists of Romania and Universul Juridic Publishing House e-ISSN 2246-9435
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Current vat policy regarding the sale of immovable property by individuals

 From a tax law perspective, operations have a continuing feature when they can not be considered occasional operations. However, given the complexity of real estate transactions, it should be carefully considered the context in order to determine with certainty whether or not the operation is occasional.

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