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Implications of Taxation on the Management of Intra-Community Commercial Transactions

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  • Paliu-Popa, Lucia

Abstract

The elimination of customs barriers between Romania and the Member States of the European Union has influenced the international commercial transactions, which as from 01 January 2007 cease to include the operations carried out within the Community. Starting from the meaning of the intra-Community acquisitions and deliveries, I shall try to point out the influence of the legal changes concerning the new fiscal regulations on the commercial transactions carried out within the European Union, the method of registration in accounting and the advantages and disadvantages of customs barriers elimination.

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Bibliographic Info

Paper provided by University Library of Munich, Germany in its series MPRA Paper with number 12185.

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Date of creation: 08 Jan 2008
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Publication status: Published in Annals of the University „Constantin Brâncuşi” of Târgu Jiu 1.3(2008): pp. 89-92
Handle: RePEc:pra:mprapa:12185

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Keywords: the international commercial transactions; the intra-Community acquisitions; the intra-Community deliveries; customs barriers elimination;

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