Initiatives of European Union’s Council on the Value Added Tax

Mircea Muntean

Studies and Scientific Researches - Economic Edition, 2010, issue 15

Abstract: Value added tax is an indirect tax, which constitutes an important source of income for the European Community budget and for each state separately. Therefore, European Union grants a special role to avoid fiscal evasion and collect the amounts from taxable transactions under the value added tax for assuring the increase of budgetary incomes. For this purpose, European Commission through its professional bodies has permanent concerns regarding goods importation from states outside European Union and goods and services transfer between communitarian states.

Keywords: value added tax; communitarian states; goods transfers; goods delivery. (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2010
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Persistent link: http://EconPapers.repec.org/RePEc:bac:fsecub:10-15-17

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