Ispas, Roxana - In: Annals of the University of Petrosani, Economics 12 (2012) 3, pp. 115-122
This paper presents the major changes in the payment system of value added tax (VAT). Through the Government Ordinance no. 15/2012 amending and supplementing Law no. 571/2003 regarding the Fiscal Code, there was introduced, with effect from 01.01.2013, the payment of the value added tax (VAT) on...