Download This PaperImpact of the EU Adhesion on the Indirect Taxes for the Intra-Community Imports
5 Pages Posted: 7 Oct 2012
Date Written: October 2, 2007
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.
Keywords: Intra-Community imports, Value added tax, tariff, European Union Adhesion
JEL Classification: F10, F15, H32
Suggested Citation: Suggested Citation
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