Implications of Taxation on the Management of Intra-Community Commercial Transactions

Lucia Paliu-Popa
Authors registered in the RePEc Author Service: Lucia Popa Paliu

MPRA Paper from University Library of Munich, Germany

Abstract: The elimination of customs barriers between Romania and the Member States of the European Union has influenced the international commercial transactions, which as from 01 January 2007 cease to include the operations carried out within the Community. Starting from the meaning of the intra-Community acquisitions and deliveries, I shall try to point out the influence of the legal changes concerning the new fiscal regulations on the commercial transactions carried out within the European Union, the method of registration in accounting and the advantages and disadvantages of customs barriers elimination.

Keywords: the international commercial transactions; the intra-Community acquisitions; the intra-Community deliveries; customs barriers elimination (search for similar items in EconPapers)
JEL-codes: F13 F59 H87 (search for similar items in EconPapers)
Date: 2008-01-08
New Economics Papers: this item is included in nep-acc
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Published in Annals of the University „Constantin Brâncuşi” of Târgu Jiu 1.3(2008): pp. 89-92

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