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Taxation Of Per Diem. Romanian Current Liabilities For Employers And Employees


  • Mihaela TOFAN

    () (Center for European Studies, Alexandru Ioan Cuza University of Iasi)

  • Ana Maria BERCU

    () (Center for European Studies, Alexandru Ioan Cuza University of Iasi)


The accession to EU opened new opportunities in the area of transnational services, by using Romanian employees abroad. The general principle of free movement of labor allowed the employers to send their workers in another member states, under the domestic working contract. The cost for the human capital in the home country in comparison with this cost in the destination country determined fiscal implication, which were not addressed immediately by legislation. Therefore, disputes on doctrinarian level and also in practice evolved until a precise change in the legal framework became mandatory. The paper analyses these changing of the regulation, showing the limits of the regulation in force.

Suggested Citation

  • Mihaela TOFAN & Ana Maria BERCU, 2015. "Taxation Of Per Diem. Romanian Current Liabilities For Employers And Employees," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, vol. 7(3), pages 794-801, September.
  • Handle: RePEc:jes:wpaper:y:2015:v:7:i:3:p:794-801

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    References listed on IDEAS

    1. Ana STEFANESCU & Eduard NICOLAU, 2012. "Some Considerations Regarding The Posting Of The Romanian Workers To E.U. And Non-E.U. Countries," Jurnalul de Studii Juridice, Editura Lumen, Department of Economics on Behalf of Petre Andrei University Iasi, vol. 1, pages 235-249, June.
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    Cited by:

    1. Ionel BOSTAN, & Elena Doina DASCÄ‚LU, 2016. "Strengthening The Sustainability Of Public Finances By Means Of Financial Law Focused On The Control And Audit Exercise," EcoForum, "Stefan cel Mare" University of Suceava, Romania, Faculty of Economics and Public Administration - Economy, Business Administration and Tourism Department., vol. 5(1), pages 1-48, January.
    2. BOSTAN, Ionel, 2018. "Book review: Tax law (By: Professor PhD Mihaela Tofan)," LawArXiv ukf97, Center for Open Science.

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      More about this item


      taxation; workers; mobility; free movement;
      All these keywords.

      JEL classification:

      • K22 - Law and Economics - - Regulation and Business Law - - - Business and Securities Law
      • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
      • J62 - Labor and Demographic Economics - - Mobility, Unemployment, Vacancies, and Immigrant Workers - - - Job, Occupational and Intergenerational Mobility; Promotion


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