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The recovery of the value added tax paid in another country by taxable persons

Author

Listed:
  • Mihail ANTONESCU
  • Radu BUZIERNESCU

    (University of Craiova)

Abstract

Taxable persons settled in Romania, normally registered for VAT purposes, can benefit from the reimbursement of the value added tax for imports and acquisitions of goods/services carried out in another Member State. Taxable persons not settled in Romania can get the reimbursement of the value added tax paid in Romania for the import of certain goods and some purchases of goods/service carried out in Romania if they are not registered nor bound to normally register for VAT purposes in Romania. These reimbursements can be obtained both by taxable persons settled in the Community, and taxable persons settled outside the Community, but the conditions that must be met by the taxable person in order to get the reimbursement, the reimbursement procedures and the competent fiscal organ for the settlement of petitions submitted by taxable persons are different depending on the place of their settlement.

Suggested Citation

  • Mihail ANTONESCU & Radu BUZIERNESCU, 2010. "The recovery of the value added tax paid in another country by taxable persons," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(12), pages 169-173, December.
  • Handle: RePEc:aio:fpvfcf:v:1:y:2010:i:12:p:169-173
    as

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    File URL: http://feaa.ucv.ro/FPV/012-21.pdf
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    More about this item

    Keywords

    VAT recovery; common fiscal regime; vat deduction;

    JEL classification:

    • H00 - Public Economics - - General - - - General
    • H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm

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