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News on VAT regime applicable to intra-community services

Author

Listed:
  • Radu BUZIERNESCU

    (University of Craiova)

Abstract

Following the transposition into the national legislation of the Council Directive 2008/8/EC of February 12th, 2008, of amending the Directive 2006/112/EC regarding the place of providing services, starting with January 01st, 2010, it was changed the VAT regimen applicable to services. The main novelty is represented by the tax regimen applicable to the intra-community providing services and the intra-community acquisitions of services, tax system that we intend to present it throughout this material.

Suggested Citation

  • Radu BUZIERNESCU, 2010. "News on VAT regime applicable to intra-community services," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(11), pages 191-195, May.
    • Handle: RePEc:aio:fpvfcf:v:1:y:2010:i:11:p:191-195
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    File URL: http://feaa.ucv.ro/FPV/011-25.pdf
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    More about this item

    Keywords

    intra-community services; VAT; natural person;
    All these keywords.

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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