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Reverse Charging Purchases to Intra-transportation Means in the Context of New Tax Regulations

Author

Listed:
  • Ecobici, Nicolae
  • Busan, Gabriela

Abstract

New tax rules with effect from 1 May 2009 with a series of changes on the tax deductibility of the value added acquisitions related to transport and fuel use. The measure is very obvious nature of politics in order to bring the state budget amounts as required under the current government crisis in the financial world. The book focuses on not commenting policy modifications as required on the implications that they bring in on the accounting chargeback. Therefore, in the paper we will address the resolution of these legal provisions in the economic accounts.

Suggested Citation

  • Ecobici, Nicolae & Busan, Gabriela, 2009. "Reverse Charging Purchases to Intra-transportation Means in the Context of New Tax Regulations," MPRA Paper 15994, University Library of Munich, Germany.
  • Handle: RePEc:pra:mprapa:15994
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    File URL: https://mpra.ub.uni-muenchen.de/15994/1/MPRA_paper_15994.pdf
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    References listed on IDEAS

    as
    1. Ecobici, N, 2007. "Fiscal and Accounting Aspects Concerning the Reverse Charge in the Context of Accession to the European Union," MPRA Paper 8012, University Library of Munich, Germany.
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    Cited by:

    1. Ecobici Nicolae & Paliu-Popa Lucia, 2012. "Tax And Accounting Rules Applicable To Vehicles With Limited Taxation Treatment," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 3, pages 104-110, September.

    More about this item

    Keywords

    reverse charging; intra-transportation means; new tax regulations; the accounting chargeback; transport and fuel use; deductibility;

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy
    • H8 - Public Economics - - Miscellaneous Issues
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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