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

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.

MoreLess

Year of publication:	2007-10-02
Authors:	Stefanescu, Razvan ; Dumitriu, Ramona
Institutions:	Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München
Subject:	Intra - Community imports \| Value added tax \| tariff \| European Union Adhesion

More details

Extent:	application/pdf
Series:	MPRA Paper.
Type of publication:	Book / Working Paper
Classification:	F15 - Economic Integration ; F10 - Trade. General ; H32 - Firm
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10011260243