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

Ecobici, Nicolae and Busan, Gabriela (2009): Reverse Charging Purchases to Intra-transportation Means in the Context of New Tax Regulations. Forthcoming in: Congress of education "Education in national, european and international context"

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.

• Item Type: MPRA Paper
• Language: English
• Keywords: reverse charging, intra-transportation means, new tax regulations, the accounting chargeback, transport and fuel use, deductibility
• Subjects: E - Macroeconomics and Monetary Economics > E6 - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook > E62 - Fiscal Policy; H - Public Economics > H8 - Miscellaneous Issues; M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M4 - Accounting and Auditing > M41 - Accounting

References

[1] Government Emergency Ordinance no. 34 from 11/04/2009 concerning the budgetary correction for 2009 and for the reglementation of fiscal and financial measures, published in MO no. 249/14.04.2009.

[2] Law no. 346 from 14/07/2004, for stimulating the establishment and development of small and medium enterprises, approved with amendments and changes by O.U.G. no. 139/2007, published in MO no. 844 from 10/12/2007.

[3] Government Resolution no. 488/28.04.2009 for supplementing of the Methodological Norms for applying the Law no. 571/2003 regarding the Fiscal Code, approved by Government Resolution no. 44/2004, published in 30/04/2009, MO no. 286/30.04.2009.

[4] Ecobici Nicolae, „Fiscal and accounting aspects concerning the reverse charge in the context of accession to the European Union”, Competitiveness and European Integration, Cluj Napoca, Babes Bolyai University, Romania, October 26-27, 2007, indexed in the database of international REPEC, Online at http://mpra.ub.uni-muenchen.de/8012/

[5] Fiscal Code, Title VI, Article 1601 simplification measure in the VAT field in order to control tax avoidance.

[6] Government Emergency Ordinance no. 16/2001 on the management of recyclable industrial waste, republished, as further amended and supplemented.

[7] Government Ordinance no. 57/2002 concerning the scientific research and technological development, approved with amendments and changes by Law no. 324/2003, as further amended and supplemented.

[8] Sixth Directive, or Council Directive 77/388/EC of 17 May 1977, on the harmonisation of the laws of the Member States relating to turnover taxes - common system of value added tax: uniform basis of assessment, published in the Official Journal of the European Communities (OJ) no. L 145 of 13 June 1977, with its subsequent changes and amendments.