PALIU-POPA, Lucia - In: The Annals of the "Stefan cel Mare" University of … 10 (2010) 1(11), pp. 117-124
Romania's accession to the European Union has required significant changes in many fields of activity, the field of taxation is one of the most affected as taxation is fully harmonized with the European laws after January 1, 2007. Therefore, the export and import concepts disappeared in the...