THE VALUE ADDED TAX REGIME FOR THE ASSETS BELONGING TO NATURAL PERSONS WHO ESTABLISH THEIR DOMICILE OR RESIDENCE IN ROMANIA
Assoc. Prof. Radu Buziernescu Ph.D and
Mihail Antonescu ()
Additional contact information
Assoc. Prof. Radu Buziernescu Ph.D: University of Craiova Faculty of Economy and Business Administration Craiova, Romania
Annals of University of Craiova - Economic Sciences Series, 2010, vol. 2, issue 38, 4
Until the Romania's accession date to the European Union, to the assets belonging to the natural persons changing their domicile or residence from another country in Romania, it was applied the same regime on the value added tax, respectively there were exempted within certain limits and conditions established by judgments or orders from the government. After the accession date to the European Union, for the natural persons from "third countries", exemption regime is sufficiently clear regulated by an order of the Ministry of Public Finances. Quite complex and controversial issues, which we shall try to clarify further, arise for the natural persons from the member states of the European Union.
Keywords: import; intra-community acquisition; person assets; value added tax (search for similar items in EconPapers)
JEL-codes: H20 K34 (search for similar items in EconPapers)
References: View complete reference list from CitEc
Citations: Track citations by RSS feed
Downloads: (external link)
This item may be available elsewhere in EconPapers: Search for items with the same title.
Export reference: BibTeX
RIS (EndNote, ProCite, RefMan)
Persistent link: https://EconPapers.repec.org/RePEc:aio:aucsse:v:2:y:2010:i:4:p:321-324
Access Statistics for this article
Annals of University of Craiova - Economic Sciences Series is currently edited by Sorinel Domnisoru
More articles in Annals of University of Craiova - Economic Sciences Series from University of Craiova, Faculty of Economics and Business Administration Contact information at EDIRC.
Bibliographic data for series maintained by Anca Bandoi ().