Reverse Charging Purchases to Intra-Transportation Means in the Context of New Tax Regulations
AbstractNew 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 in the financial world. The book focuses on not commenting policy modifications as required on the implications that they bring in on the accounting chargeback. Therefore, in the paper we will address the resolution of these legal provisions in the economic accounts.
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Bibliographic InfoArticle provided by Constantin Brancusi University, Faculty of Economics in its journal Constatin Brancusi Univeristy of Targu Jiu Annals - Economy Series.
Volume (Year): 1 (2009)
Issue (Month): (May)
tax rules; accounts; financial crisis; politics; government;
Other versions of this item:
- Ecobici, Nicolae & Busan, Gabriela, 2009. "Reverse Charging Purchases to Intra-transportation Means in the Context of New Tax Regulations," MPRA Paper 15994, University Library of Munich, Germany.
- K20 - Law and Economics - - Regulation and Business Law - - - General
- M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
- D84 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Expectations; Speculations
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
- H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- El-Agraa,Ali (ed.), 2007. "The European Union," Cambridge Books, Cambridge University Press, number 9780521874434, December.
- Ecobici, N, 2007. "Fiscal and Accounting Aspects Concerning the Reverse Charge in the Context of Accession to the European Union," MPRA Paper 8012, University Library of Munich, Germany.
- Ecobici Nicolae & Paliu-Popa Lucia, 2012. "Tax And Accounting Rules Applicable To Vehicles With Limited Taxation Treatment," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 3, pages 104-110, September.
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