The Value Added Tax Regime For The Assets Belonging To Natural Persons Who Establish Their Domicile Or Residence In Romania
AbstractUntil the Romania's accession date to the European Union, to the assets belonging to the natural persons changing their domicile or residence from another country in Romania, it was applied the same regime on the value added tax, respectively there were exempted within certain limits and conditions established by judgments or orders from the government. After the accession date to the European Union, for the natural persons from "third countries", exemption regime is sufficiently clear regulated by an order of the Ministry of Public Finances. Quite complex and controversial issues, which we shall try to clarify further, arise for the natural persons from the member states of the European Union.
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Bibliographic InfoArticle provided by University of Craiova, Faculty of Economics and Business Administration in its journal Annals of Computational Economics.
Volume (Year): 2 (2010)
Issue (Month): 38 (May)
import; intra-community acquisition; person assets; value added tax;
Find related papers by JEL classification:
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
- K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
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