Taxa pe Valoarea Adaugata in Contextul European

VAT in the European Context

Marin Ciumag

MPRA Paper from University Library of Munich, Germany

Abstract: Romania as a member state in the European Union, after the 1st of January has to itegrate the activity of economical agents in a new WATT cashing and administrating mechanism of „intra-communitaire” commerce. In European Union the WATT payment is made at the destination of merchandise, after the formula of „destination country”, but at the present doesn’t exists a mechanism severe enough and functional able to prevent the frauds from VAT. The measurestaken for frauds prevention can lead to a double taxation or to the unfair punishment of a correct firm, and this is the reason why the traders have to know tax legislation for avoiding being indirectly involved in a fraud.

Keywords: WATT; VAT; double taxation; tax legislation (search for similar items in EconPapers)
JEL-codes: E62 H87 O23 (search for similar items in EconPapers)
Date: 2006-11-24
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Persistent link: https://EconPapers.repec.org/RePEc:pra:mprapa:14906

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