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Vat Taxation Of Intra-Community Supplies And Acquisitions Of Services

Author

Listed:
  • Antonescu Mihail

    (Universitatea Spiru Haret, Facultatea de Management Financiar-Contabil Craiova)

  • Antonescu Ligia

    (Universitatea din Craiova, Facultatea de Economie si Administrarea Afacerilor)

Abstract

As of January 1st, 2010, as a result of the transposition in the national legislation of the Council Directive 2008/8/CE of 12.02.2008 for the amendment of the Directive 2006/112/CE regarding the place of the supply of services, new notions of tax law have arisen, namely intra-community acquisitions of services and intra-community supply of services. The transposition in the national legislation of the new CE directives in the field of the VAT aims not only at the way the place of the supply of services is determined, but also at the changes regarding the person subject to taxation, tax registration, declarative obligations, etc.

Suggested Citation

  • Antonescu Mihail & Antonescu Ligia, 2010. "Vat Taxation Of Intra-Community Supplies And Acquisitions Of Services," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 495-498, December.
    • Handle: RePEc:ora:journl:v:1:y:2010:i:2:p:495-498
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    File URL: http://anale.steconomiceuoradea.ro/volume/2010/n2/076.pdf
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    More about this item

    Keywords

    supply of services; acquisition of services; registration for VAT purposes; intra-community services; recapitulative statement;
    All these keywords.

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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