Impact of the EU adhesion on the indirect taxes for the intra - community imports
AbstractThe adhesion to the European Union imposed to Romania major changes for the main indirect taxes. In this article we study the implications of these changes on the imports from EU. We conclude that the most significant effect the settlements had regarding the payment of VAT for the intra – Community acquisitions.
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Bibliographic InfoPaper provided by University Library of Munich, Germany in its series MPRA Paper with number 41779.
Date of creation: 02 Oct 2007
Date of revision: 02 Oct 2007
Intra - Community imports; Value added tax; tariff; European Union Adhesion;
Find related papers by JEL classification:
- F15 - International Economics - - Trade - - - Economic Integration
- F10 - International Economics - - Trade - - - General
- H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
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