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Fiscal and Accounting Aspects Concerning the Reverse Charge in the Context of Accession to the European Union

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  • Ecobici, N

Abstract

As from 1 January 2007 the European Directives are transposed into the national legislation and the European Regulations are truthfully applicable. In the VAT field, the European Directives, as well as the Jurisprudence of the European Court of Justice were transposed into the Fiscal Code, Title VI. Since the accession date, the legislation in the VAT field is repealed and replaced with the legislation harmonized with the Community acquis. The elimination of customs barriers between the 27 Member States of the European Union brings news as concerns the application of the "reverse charge" procedure that is applied in Romania as from the year 2005 for residue transactions and transactions with ferrous and non-ferrous metal waste, with grounds or buildings or building parts or living animals among VAT payers. Thus, starting with1 January 2007, the reverse charge is binding and applicable to all intra-Community acquisitions. At the same time the reverse charge was also applied for imports until 15 April 2007. In this paper I shall present aspects concerning the history of reverse charge in our country, accounting of operations and advantages and disadvantages of application of this procedure in the context of accession to the European Union.

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Bibliographic Info

Paper provided by University Library of Munich, Germany in its series MPRA Paper with number 8012.

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Date of creation: 26 Oct 2007
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Handle: RePEc:pra:mprapa:8012

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Keywords: Reverse charge; VAT; intra Community acquisitions; Fiscal Code; and imports;

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Cited by:
  1. 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.

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