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Reverse Charging Purchases to Intra-transportation Means in the Context of New Tax Regulations

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Author Info
Ecobici, Nicolae
Busan, Gabriela

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Abstract

New 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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File URL: http://mpra.ub.uni-muenchen.de/15994/
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Publisher Info
Paper provided by University Library of Munich, Germany in its series MPRA Paper with number 15994.

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Date of creation: 26 Apr 2009
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Handle: RePEc:pra:mprapa:15994

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Related research
Keywords: reverse charging; intra-transportation means; new tax regulations; the accounting chargeback; transport and fuel use; deductibility;

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Find related papers by JEL classification:
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

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  1. 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. [Downloadable!]
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