The recovery of the value added tax paid in another country by taxable persons
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.
Volume (Year): 1 (2010)
Issue (Month): 12 (December)
|Contact details of provider:|| Postal: Str. A.I. Cuza nr. 13, Craiova|
Phone: 004 0251 411317
Fax: 004 0251 411317
Web page: http://feaa.ucv.ro/
More information through EDIRC
When requesting a correction, please mention this item's handle: RePEc:aio:fpvfcf:v:1:y:2010:i:12:p:169-173. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Alina Manta)
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.