VAT TAXATION OF INTRA-COMMUNITY SUPPLIES AND ACQUISITIONS OF SERVICES
Mihail Antonescu () and
Antonescu Ligia ()
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Antonescu Ligia: Universitatea din Craiova, Facultatea de Economie si Administrarea Afacerilor
Annals of Faculty of Economics, 2010, vol. 1, issue 2, 495-498
As of January 1st, 2010, as a result of the transposition in the national legislation of the Council Directive 2008/8/CE of 12.02.2008 for the amendment of the Directive 2006/112/CE regarding the place of the supply of services, new notions of tax law have arisen, namely intra-community acquisitions of services and intra-community supply of services. The transposition in the national legislation of the new CE directives in the field of the VAT aims not only at the way the place of the supply of services is determined, but also at the changes regarding the person subject to taxation, tax registration, declarative obligations, etc.
Keywords: supply of services; acquisition of services; registration for VAT purposes; intra-community services; recapitulative statement (search for similar items in EconPapers)
JEL-codes: H25 K34 (search for similar items in EconPapers)
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Persistent link: https://EconPapers.repec.org/RePEc:ora:journl:v:1:y:2010:i:2:p:495-498
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