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Particularitati ale taxei pe valoarea adaugata – sistemul informatic vies

Author

Listed:
  • MAZILU, Cristian

    (Universitatea Geirge Baritiu)

Abstract

Fairness and transparency in VAT collection, the exchange of tax information with Member States of the European Union, these are the resultsof VIES implementation. The collection of VAT will be more transparent, because it will provide electronic monitoring of collection and depending on the amount of VAT in a country determines that country’s contribution to the EU budget. Paper: http://ccefa.spiruharet.ro/materiale/dder.pdf

Suggested Citation

  • MAZILU, Cristian, 2009. "Particularitati ale taxei pe valoarea adaugata – sistemul informatic vies," Papers 2009/115, Osterreichish-Rumanischer Akademischer Verein.
  • Handle: RePEc:ris:sphedp:2009_115
    as

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    More about this item

    Keywords

    vat information exchange system; intra-community supply of goods; acquisition of intra-community goods; taxable person;
    All these keywords.

    JEL classification:

    • A11 - General Economics and Teaching - - General Economics - - - Role of Economics; Role of Economists

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