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The Value Added Tax Regime For The Assets Belonging To Natural Persons Who Establish Their Domicile Or Residence In Romania


  • Assoc. Prof. Radu Buziernescu Ph.D

    (University of Craiova Faculty of Economy and Business Administration Craiova, Romania)

  • Lect. Mihail Antonescu Ph. D

    (Spiru Haret University Faculty of Financial and Accounting Management Craiova, Romania)


Until the Romania's accession date to the European Union, to the assets belonging to the natural persons changing their domicile or residence from another country in Romania, it was applied the same regime on the value added tax, respectively there were exempted within certain limits and conditions established by judgments or orders from the government. After the accession date to the European Union, for the natural persons from "third countries", exemption regime is sufficiently clear regulated by an order of the Ministry of Public Finances. Quite complex and controversial issues, which we shall try to clarify further, arise for the natural persons from the member states of the European Union.

Suggested Citation

  • Assoc. Prof. Radu Buziernescu Ph.D & Lect. Mihail Antonescu Ph. D, 2010. "The Value Added Tax Regime For The Assets Belonging To Natural Persons Who Establish Their Domicile Or Residence In Romania," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(38), pages 1-4, May.
  • Handle: RePEc:aio:aucsse:v:2:y:2010:i:4:p:321-324

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    References listed on IDEAS

    1. Cheryl Gray & Tracey Lane & Aristomene Varoudakis, 2007. "Fiscal Policy and Economic Growth : Lessons for Eastern Europe and Central Asia," World Bank Publications, The World Bank, number 6883.
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    More about this item


    import; intra-community acquisition; person assets; value added tax;

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law


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