From 1st january 2005 the fiscal code inserted a simplifying measures about collecting the tax of added value for lands, buildings, waste products, woods and animals trade. The achievement way consist in enroling on the invoice the words „reversed tax”, both of the trade parteners...

Amid the growing discontent of the Romanian business environment regarding the collection and hence, payment to the state budget of the value added tax (VAT) related to the claims arising from the goods delivered, work performed or services provided to third parties, claims that, because of the...

In the past two years we can found an increasing process in accessing the European external grants by the pubic institutions from Romania. Therefore, public institutions, in general, and educational institutions, in particular, that access funding from the European Social Fund are faced with the...

As in the practice of the currency exchange offices in Romania I found the lack of a consistent method for reflecting foreign exchange transactions, in this paper I will present a comparison aiming to shed light on the correct method to be used by such entities. In this respect, I will compare...

The paper deals with practical aspects on how to point out in the economic units accounting the operations generated by exploitation, processing, storage and marketing of timber. In this approach, we have initially presented the legal provisions in force since 1 October 2008 in the exploitation...

New tax rules with effect from 1 May 2009 with a series of changes on the tax deductibility of the value added acquisitions related to transport and fuel use. The measure is very obvious nature of politics in order to bring the state budget amounts as required under the current government crisis...

Romania's accession to the European Union required a series of changes in the fiscal legislation in order to harmonize it with the Community Regulations; the value-added tax, the new introduced concepts or mechanism being especially regarded at this indirect tax level, with the function to...

Under the conditions of Romania’s accession to the European Union, the harmonisation of legislation of the national economy departments was necessary. Given the importance of fiscal legislation both with respect to the financial side of the fiscal field - of insurance of budgetary resources at...

This paper deals by way of comparison with the theoretical and practical methods to record the output and input of tangible fixed assets (non-current assets) in and from the patrimony of companies, on the one side and of public institutions, on the other side, intending to point out the...

This paper try to study the arrears and the facility of payment’s overdue debts in Gorj county. The study points out the dramatic evolution in Gorj county of arrears. The conclusion is that even the Gorj county belongs into the few other counties in Romania which have little debtors and many...