LAZAR, Roxana-Elena, and Vlad-Nicolae NEDELCU. “The European Character of the Value Added Tax”. Anuarul Universitatii "Petre Andrei" din Iasi - Fascicula: Drept, Stiinte Economice, Stiinte Politice 18 (December 14, 2016): 19-31. Accessed November 10, 2026. https://www.lumenpublishing.com/journals/index.php/upa-sw/article/view/685.