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 InfoPaper provided by University Library of Munich, Germany in its series MPRA Paper with number 15994.
Date of creation: 26 Apr 2009
Date of revision:
reverse charging; intra-transportation means; new tax regulations; the accounting chargeback; transport and fuel use; deductibility;
Other versions of this item:
- Ecobici Nicolae & Busan Gabriela, 2009. "Reverse Charging Purchases to Intra-Transportation Means in the Context of New Tax Regulations," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 1, pages 91-108, May.
- E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy
- H8 - Public Economics - - Miscellaneous Issues
- M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
This paper has been announced in the following NEP Reports:
- NEP-ACC-2009-07-11 (Accounting & Auditing)
- NEP-ALL-2009-07-11 (All new papers)
- NEP-MAC-2009-07-11 (Macroeconomics)
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, October.
- 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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