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Initiatives of European Union’s Council on the Value Added Tax


  • Mircea Muntean


Value added tax is an indirect tax, which constitutes an important source of income for the European Community budget and for each state separately. Therefore, European Union grants a special role to avoid fiscal evasion and collect the amounts from taxable transactions under the value added tax for assuring the increase of budgetary incomes. For this purpose, European Commission through its professional bodies has permanent concerns regarding goods importation from states outside European Union and goods and services transfer between communitarian states.

Suggested Citation

  • Mircea Muntean, 2010. "Initiatives of European Union’s Council on the Value Added Tax," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 15.
  • Handle: RePEc:bac:fsecub:10-15-17

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    value added tax; communitarian states; goods transfers; goods delivery.;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting


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