<abstract xmlns="http://www.w3.org/1999/xhtml">

<p>In order to better collect taxes and combat fraud and tax evasion by strengthening the national legislative framework, a number of regulations and reports have been put in place for monitoring the declaration of all economic operations between partners in a regulated free market. The provisions adopted in the field of taxation in conjunction with the accounting report provided, respectively reported by the entities to the tax authorities, are applied for the correct assessment of their activity in order to combat the practices of tax avoidance, tax fraud, and tax evasion. This study does not analyze the fiscal policy as a whole, this paper addresses the regime of contraventions and sanctions, as well as the repercussions of non-declaration or incomplete or erroneous declaration of the Recapitulative Statements on intra-Community supplies/acquisitions/services (code D390) and Informative declarations on deliveries/services and purchases made in the national territory (code 394), related to value-added tax.</p>
</abstract>

In order to better collect taxes and combat fraud and tax evasion by strengthening the national legislative framework, a number of regulations and reports have been put in place for monitoring the declaration of all economic operations between partners in a regulated free market. The provisions adopted in the field of taxation in conjunction with the accounting report provided, respectively reported by the entities to the tax authorities, are applied for the correct assessment of their activity in order to combat the practices of tax avoidance, tax fraud, and tax evasion. This study does not analyze the fiscal policy as a whole, this paper addresses the regime of contraventions and sanctions, as well as the repercussions of non-declaration or incomplete or erroneous declaration of the Recapitulative Statements on intra-Community supplies/acquisitions/services (code D390) and Informative declarations on deliveries/services and purchases made in the national territory (code 394), related to value-added tax.

Regime of Contraventions and Sanctions Related to Vat Tax Declarations

“Vasile Goldiș” Western University of Arad

Journal of Legal Studies

This work is licensed under the Creative Commons Attribution 4.0 International License.

{"article-title":"Regime of Contraventions and Sanctions Related to Vat Tax Declarations"}

In order to better collect taxes and combat fraud and tax evasion by strengthening the national legislative framework, a number of regulations and reports have...

Regime of Contraventions and Sanctions Related to Vat Tax Declarations

Published Online: May 19, 2022

Page range: 1 - 18

Received: Feb 01, 2022

Accepted: Apr 01, 2022

DOI: https://doi.org/10.2478/jles-2022-0001

Keywords
tax returns, contraventions, penalties, tax code, tax procedure code, measures, accounting

© 2022 Marius Boiţă et al., published by Sciendo

This work is licensed under the Creative Commons Attribution 4.0 International License.

Regime of Contraventions and Sanctions Related to Vat Tax Declarations

Published Online: May 19, 2022

Page range: 1 - 18

Received: Feb 01, 2022

Accepted: Apr 01, 2022

DOI: https://doi.org/10.2478/jles-2022-0001

Keywordstax returns, contraventions, penalties, tax code, tax procedure code, measures, accounting

© 2022 Marius Boiţă et al., published by Sciendo

This work is licensed under the Creative Commons Attribution 4.0 International License.

Keywords
tax returns, contraventions, penalties, tax code, tax procedure code, measures, accounting