The customs tariff for import is the main instrument for regulating the external commercial trade, according to the national economic benefits of the states. This practice in the international trade was ruled in Art. XI of the General Agreement for Tariffs and Trade (GATT) which also establishes...

The new strategic approach regarding the regional cooperation in the Danube basin, proposed as structural reform through the Treaty of Lisbon, is seen as an example for the application of regional policy. However, the partnership in the region must act more firmly in the domain such as -...

A very important objective of logistics is the storage of material goods necessary to ensure the uninterrupted operation of activities to achieve successful missions . The typical definition of the concept of filing emphasizes that it is a space storage of stocks of goods. This paper aims to...

EU enlargement has required as main foreign priority relations of good neighborliness. Developing the three regions at the border is an imperative, given that Euroregion "Siret-Prut-Dniester" is one of the largest in Europe. Euroregional development is an important step towards European...

Substantive development of the international trade over the past 20 years, reflecting to some extent the degree of integration of national economies and technological progress, presents tax issues of increased complexity in the determination of income and expenses of a company or of a permanent...

The operation of different taxation systems in EU member states appears to promote more increasingly the appearance of double taxation entailing fraud and tax evasion. The phenomenon is amplified by the remaining control competences at the national level, and the lack of administrative...

By means of pertinent solutions and annotations, the scholarly literature has drawn attention to the possible danger of the wrongful implementation of the provisions of art.216 paragraph 3 of the Fiscal Procedure Code, as it’s increasingly becoming a common practice of the NAFA competent...

The suspensive and economical customs regimes are temporary operations having as effect the suspension of the payment for the customs taxes while the merchandise is enframed in one of these regimes. The verification of the fulfillment of the economical conditions in view of authorizing the...

The latest Scoreboard of the European Commission regarding the state aid shows that the Member States are using increasingly more opportunities offered by EU rules on state aid. This paper comes to clarify the benefits of accessing the minimis aid by traders, as capital contributions,...

Within the European Union the fishing and aquaculture sector over the past years faced major challenges for its future. Given that the aquaculture activity in Romania is not encouraged, similarly, through government subsidies or through tax incentives, entrepreneurs in this sector the sole...