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Impact of the EU adhesion on the indirect taxes for the intra - community imports

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  • Stefanescu, Razvan
  • Dumitriu, Ramona

Abstract

The adhesion to the European Union imposed to Romania major changes for the main indirect taxes. In this article we study the implications of these changes on the imports from EU. We conclude that the most significant effect the settlements had regarding the payment of VAT for the intra – Community acquisitions.

Suggested Citation

  • Stefanescu, Razvan & Dumitriu, Ramona, 2007. "Impact of the EU adhesion on the indirect taxes for the intra - community imports," MPRA Paper 41779, University Library of Munich, Germany, revised 02 Oct 2007.
    • Handle: RePEc:pra:mprapa:41779
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    References listed on IDEAS

    as
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    More about this item

    Keywords

    Intra - Community imports; Value added tax; tariff; European Union Adhesion;
    All these keywords.

    JEL classification:

    • F15 - International Economics - - Trade - - - Economic Integration
    • F10 - International Economics - - Trade - - - General
    • H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm

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