Implications of Taxation on the Management of Intra-Community Commercial Transactions

Paliu-Popa, Lucia (2008): Implications of Taxation on the Management of Intra-Community Commercial Transactions. Published in: Annals of the University „Constantin Brâncuşi” of Târgu Jiu , Vol. 3, No. 1 (30 January 2008): pp. 89-92.

Abstract

The elimination of customs barriers between Romania and the Member States of the European Union has influenced the international commercial transactions, which as from 01 January 2007 cease to include the operations carried out within the Community. Starting from the meaning of the intra-Community acquisitions and deliveries, I shall try to point out the influence of the legal changes concerning the new fiscal regulations on the commercial transactions carried out within the European Union, the method of registration in accounting and the advantages and disadvantages of customs barriers elimination.

• Item Type: MPRA Paper
• Language: English
• Keywords: the international commercial transactions, the intra-Community acquisitions, the intra-Community deliveries, customs barriers elimination
• Subjects: F - International Economics > F1 - Trade > F13 - Trade Policy ; International Trade Organizations; H - Public Economics > H8 - Miscellaneous Issues > H87 - International Fiscal Issues ; International Public Goods; F - International Economics > F5 - International Relations, National Security, and International Political Economy > F59 - Other

References

Paliu-Popa, L. and Ecobici, N. – Contabilitatea comerţului interior şi exterior [Accounting of Internal External Trade], Sitech Publishing House, Craiova, 2004.

Popa, A.F. (coordinator) - Codul fiscal în contextul integrării europene. Ghid practic pentru inţelegere [Fiscal Code in European Integration Context. Practical Guide for Comprehension and Application], Contaplus Publishing House, Ploieşti, 2004.

xxx - Law no. 571/2003 on Fiscal Code, as further amended and supplemented.

xxx - Internet sources: www.mfinanţe.ro, www.infoeuropa.ro, www.finmedia.ro, www.teodoru.com .