FISCAL AND ACCOUNTANCY ASPECTS CONCERNING THE ECONOMIC ACTIVITY OF INTRA-COMMUNITARIAN GOODS TRANSPORT

Ionela Pravat () and Botez Daniel ()
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Botez Daniel: University of Bacau, Economic Sciences Faculty

Annals of Faculty of Economics, 2009, vol. 3, issue 1, 1140-1145

Abstract: As general type of activity, transport is framed in the vast category of services. However, from a fiscal point of view, transport services are treated as an exception, in comparison with the manner in which the services are approached, in general.

Keywords: intra-communitarian transport; performance place; person obliged to pay the VAT; accountancy (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2009
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Persistent link: https://EconPapers.repec.org/RePEc:ora:journl:v:3:y:2009:i:1:p:1140-1145

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