News on VAT regime applicable to intra-community services

Radu Buziernescu
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Radu Buziernescu: University of Craiova

Finante - provocarile viitorului (Finance - Challenges of the Future), 2010, vol. 1, issue 11, 191-195

Abstract: Following the transposition into the national legislation of the Council Directive 2008/8/EC of February 12th, 2008, of amending the Directive 2006/112/EC regarding the place of providing services, starting with January 01st, 2010, it was changed the VAT regimen applicable to services. The main novelty is represented by the tax regimen applicable to the intra-community providing services and the intra-community acquisitions of services, tax system that we intend to present it throughout this material.

Keywords: intra-community services; VAT; natural person (search for similar items in EconPapers)
JEL-codes: H21 H25 (search for similar items in EconPapers)
Date: 2010
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Persistent link: https://EconPapers.repec.org/RePEc:aio:fpvfcf:v:1:y:2010:i:11:p:191-195

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