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Patrick M. LEHMANN: "T.V.A. – Metoda Cotei Fiscale Nete în Elveţia"
Dl LEHMANN este un jurist şi deţine titlul de master în drept, precum şi un titlu de master cu studii aprofundate în domeniul T.V.A.. Înainte de a lucra în cadrul Administraţiei Fiscale Federale a Elveţiei, Secţia Principală T.V.A., a activat în calitate de consultant pe problemele T.V.A.. Sumar În scopul reducerii poverii administrative şi simplificării procedurii de completare a declaraţiilor privind T.V.A. pentru întreprinderile mici şi mijlocii, în Elveţia a fost implementată, prin Ordonanţa privind T.V.A. din 1995, metoda cotei fiscale nete. De atunci,...
Monitorul fiscal FISC.md Nr.8 2012
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The date of publishing:
29 May /2013 17:04
Domeniu:
T.V.A.
Tags:
TVA
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