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Treatments Specific to Intra-Community Commercial Transactions - Triangular Operations

Lucia Paliu-Popa
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Lucia Paliu-Popa: „Constantin Brâncuşi” University of Tg.-Jiu, Romania

Authors registered in the RePEc Author Service: Lucia Popa Paliu

Annals of the University of Petrosani, Economics, 2009, vol. 9, issue 2, 185-190

Abstract: Romania's EU accession made significant changes in the tax area imposed by the harmonization of national laws system of member countries. Thus it disappeared the concepts of export and import in the relationship between Member States, which are replaced by new notions, such as: intra-community acquisition (instead of import) and intra-community supply (instead of export). Given the changes occurring in the tax laws and their complexity, in this paper/work I proposed to approach the specific tax treatment inside-community with reference to triangular transactions.

Keywords: tranzactions; tax treatment; triangular operations; intra-community delivery; inside-community acquisition; member state (search for similar items in EconPapers)
Date: 2009
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