Impact of the EU adhesion on the indirect taxes for the intra - community imports

Razvan Stefanescu and Ramona Dumitriu

MPRA Paper from University Library of Munich, Germany

Abstract: The adhesion to the European Union imposed to Romania major changes for the main indirect taxes. In this article we study the implications of these changes on the imports from EU. We conclude that the most significant effect the settlements had regarding the payment of VAT for the intra – Community acquisitions.

Keywords: Intra - Community imports; Value added tax; tariff; European Union Adhesion (search for similar items in EconPapers)
JEL-codes: F10 F15 H32 (search for similar items in EconPapers)
Date: 2007-10-02, Revised 2007-10-02
References: View references in EconPapers View complete reference list from CitEc
Citations:

Published in Proceedings of the IXth International Conference “The Risk in Contemporary Economy”, organized by “Dunarea de Jos” University of Galati, 29-30 November 2007 (2007): pp. 496-499

Downloads: (external link)
https://mpra.ub.uni-muenchen.de/41779/1/MPRA_paper_41779.pdf original version (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:pra:mprapa:41779

Access Statistics for this paper

More papers in MPRA Paper from University Library of Munich, Germany Ludwigstraße 33, D-80539 Munich, Germany. Contact information at EDIRC.
Bibliographic data for series maintained by Joachim Winter ().