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Implications of Taxation on the Management of Intra-Community Commercial Transactions


  • Paliu-Popa, Lucia


The elimination of customs barriers between Romania and the Member States of the European Union has influenced the international commercial transactions, which as from 01 January 2007 cease to include the operations carried out within the Community. Starting from the meaning of the intra-Community acquisitions and deliveries, I shall try to point out the influence of the legal changes concerning the new fiscal regulations on the commercial transactions carried out within the European Union, the method of registration in accounting and the advantages and disadvantages of customs barriers elimination.

Suggested Citation

  • Paliu-Popa, Lucia, 2008. "Implications of Taxation on the Management of Intra-Community Commercial Transactions," MPRA Paper 12185, University Library of Munich, Germany.
  • Handle: RePEc:pra:mprapa:12185

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    the international commercial transactions; the intra-Community acquisitions; the intra-Community deliveries; customs barriers elimination;

    JEL classification:

    • F13 - International Economics - - Trade - - - Trade Policy; International Trade Organizations
    • H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods
    • F59 - International Economics - - International Relations, National Security, and International Political Economy - - - Other

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