Aspects Concerning the Value Added Tax in Intra-Community Operations

Nicolae Ecobici and Gabriela Buşan
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Gabriela Buşan: “Constantin Brâncuşi” University of Tg.-Jiu, Romania

Annals of the University of Petrosani, Economics, 2007, vol. 7, 147-154

Abstract: Under the conditions of Romania’s accession to the European Union, the harmonisation of legislation of the national economy departments was necessary. Given the importance of fiscal legislation both with respect to the financial side of the fiscal field - of insurance of budgetary resources at national and community level - and the elimination of double international taxation, recent regulatory acts amended and supplemented the Fiscal Code initially approved by Law no. 571/2003, the intra-Community relationships being especially regarded. We shall present hereinafter the main aspects regarding the value added tax in intra-Community operations, applicable to tax-payers from Romania starting with 2007.

Keywords: VAT; community tax; intra-Community operations; taxable base; taxable person; invoice (search for similar items in EconPapers)
Date: 2007
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Persistent link: https://EconPapers.repec.org/RePEc:pet:annals:v:7:y:2006:p:147-154

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