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Fiscal Features Specific To Intra-Community Transactions Of New Means Of Transportation And Excisable Products

Author

Listed:
  • PALIU - POPA LUCIA

    (“CONSTANTIN BRANCUSI” UNIVERSITY OF TARGU JIU, ROMANIA)

Abstract

With a view to our country's accession to the Community space, the Romanian legislation has undergone many changes, and we should point out among others those in the tax system, that primarily aims to ensure the functioning of the national economy in the globalization of the economic and social activities worldwide. Although at first sight the new procedures have a positive impact on the development of intra-Community commercial businesses, due to the elimination of customs formalities and hence of the fees paid to customs officials, however there are costs generated by the application of EU law, which should not be neglected. Considering the many situations that arise in carrying out intra-Community commercial transactions, that are aimed at the differentiated tax procedures from the value added tax perspective, we considered appropriate, to address below the tax features related to intra-Community acquisitions and supplies of new means of transport and excisable products, because these are two important categories of goods that generate differential tax treatments, so that after the tax analysis we should be able to draw some relevant conclusions.

Suggested Citation

  • Paliu - Popa Lucia, 2012. "Fiscal Features Specific To Intra-Community Transactions Of New Means Of Transportation And Excisable Products," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 2, pages 110-115, June.
    • Handle: RePEc:cbu:jrnlec:y:2012:v:2:p:110-115
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    References listed on IDEAS

    as
    1. Lucia PALIU-POPA, 2010. "Tax Treatment Of Non-Transfers," The Annals of the "Stefan cel Mare" University of Suceava. Fascicle of The Faculty of Economics and Public Administration, "Stefan cel Mare" University of Suceava, Romania, Faculty of Economics and Public Administration, vol. 10(1(11)), pages 117-124, June.
    2. Lucia Paliu-Popa, 2009. "Treatments Specific to Intra-Community Commercial Transactions - Triangular Operations," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 9(2), pages 185-190.
    Full references (including those not matched with items on IDEAS)

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