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Taxa pe Valoarea Adaugata in Contextul European

Ciumag, Marin (2006): Taxa pe Valoarea Adaugata in Contextul European. Published in: Proceedings of the 3rd International Scientific Conference ECO-TREND 2006 , Vol. Econom, (15 February 2007)

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Abstract

Romania as a member state in the European Union, after the 1st of January has to itegrate the activity of economical agents in a new WATT cashing and administrating mechanism of „intra-communitaire” commerce. In European Union the WATT payment is made at the destination of merchandise, after the formula of „destination country”, but at the present doesn’t exists a mechanism severe enough and functional able to prevent the frauds from VAT. The measurestaken for frauds prevention can lead to a double taxation or to the unfair punishment of a correct firm, and this is the reason why the traders have to know tax legislation for avoiding being indirectly involved in a fraud.

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