IDEAS home Printed from https://ideas.repec.org/a/aio/aucsse/v2y2010i4p321-324.html
   My bibliography  Save this article

The Value Added Tax Regime For The Assets Belonging To Natural Persons Who Establish Their Domicile Or Residence In Romania

Author

Listed:
  • Assoc. Prof. Radu Buziernescu Ph.D

    (University of Craiova Faculty of Economy and Business Administration Craiova, Romania)

  • Lect. Mihail Antonescu Ph. D

    (Spiru Haret University Faculty of Financial and Accounting Management Craiova, Romania)

Abstract

Until the Romania's accession date to the European Union, to the assets belonging to the natural persons changing their domicile or residence from another country in Romania, it was applied the same regime on the value added tax, respectively there were exempted within certain limits and conditions established by judgments or orders from the government. After the accession date to the European Union, for the natural persons from "third countries", exemption regime is sufficiently clear regulated by an order of the Ministry of Public Finances. Quite complex and controversial issues, which we shall try to clarify further, arise for the natural persons from the member states of the European Union.

Suggested Citation

  • Assoc. Prof. Radu Buziernescu Ph.D & Lect. Mihail Antonescu Ph. D, 2010. "The Value Added Tax Regime For The Assets Belonging To Natural Persons Who Establish Their Domicile Or Residence In Romania," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(38), pages 1-4, May.
    • Handle: RePEc:aio:aucsse:v:2:y:2010:i:4:p:321-324
    as

    Download full text from publisher

    File URL: http://feaa.ucv.ro/AUCSSE/0038v2-038.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    import; intra-community acquisition; person assets; value added tax;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:aio:aucsse:v:2:y:2010:i:4:p:321-324. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Anca Bandoi (email available below). General contact details of provider: https://edirc.repec.org/data/fecraro.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.