Particularitati ale taxei pe valoarea adaugata – sistemul informatic vies
Cristian Mazilu ()
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Cristian Mazilu: Universitatea Geirge Baritiu
No 2009/115, Papers from Osterreichish-Rumanischer Akademischer Verein
Abstract:
Fairness and transparency in VAT collection, the exchange of tax information with Member States of the European Union, these are the resultsof VIES implementation. The collection of VAT will be more transparent, because it will provide electronic monitoring of collection and depending on the amount of VAT in a country determines that country’s contribution to the EU budget.
Paper: http://ccefa.spiruharet.ro/materiale/dder.pdf
Keywords: vat information exchange system; intra-community supply of goods; acquisition of intra-community goods; taxable person (search for similar items in EconPapers)
JEL-codes: A11 (search for similar items in EconPapers)
Pages: 8 pages
Date: 2009-12-12
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Persistent link: https://EconPapers.repec.org/RePEc:ris:sphedp:2009_115
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