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The Specificity of Intra-Community Transactions

Author

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  • Lucia Paliu-Popa

    (“Constantin Brancusi” University of Targu Jiu, Romania)

Abstract

Considered from the perspective of Romania's accession to the European Union, we can say that starting with 1 January 2007, foreign trade transactions were delimited in relation to the customs borders in intra-Community transactions and international transactions. In this context, the way of conducting these operations is influenced by both the economic and financial features specific to both categories of transactions, that relate to the economic character of the activity, the diversity and specificity of the foreign trade activity, transport of goods, the complexity and regulation of intra-Community and international commercial transactions, and by the specific features of each category of transaction. Starting from the consideration that the economic and financial characteristics of foreign trade activity, specific to intra-Community commercial transactions, have a significant influence in the organization and management of accounting of the entities involved in such transactions, determining in a greater or lesser extent, the way of capitalization of the financial and accounting information in the processes of analysis, decision and control, in this paper we proposed to address the features of intra-Community trade.

Suggested Citation

  • Lucia Paliu-Popa, 2011. "The Specificity of Intra-Community Transactions," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 3, pages 132-138, September.
    • Handle: RePEc:cbu:jrnlec:y:2011:v:3:p:132-138
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    File URL: http://www.utgjiu.ro/revista/ec/pdf/2011-03/16_LUCIA_POPA_PALIU.pdf
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    References listed on IDEAS

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    1. Paliu-Popa, Lucia, 2008. "The Book-Keeping of Inside-Community Transactions," MPRA Paper 12192, University Library of Munich, Germany.
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