IDEAS home Printed from https://ideas.repec.org/a/pet/annals/v9i2y2009p185-190.html
   My bibliography  Save this article

Treatments Specific to Intra-Community Commercial Transactions - Triangular Operations

Author

Listed:
  • Lucia Paliu-Popa

    („Constantin Brâncuşi” University of Tg.-Jiu, Romania)

Abstract

Romania's EU accession made significant changes in the tax area imposed by the harmonization of national laws system of member countries. Thus it disappeared the concepts of export and import in the relationship between Member States, which are replaced by new notions, such as: intra-community acquisition (instead of import) and intra-community supply (instead of export). Given the changes occurring in the tax laws and their complexity, in this paper/work I proposed to approach the specific tax treatment inside-community with reference to triangular transactions.

Suggested Citation

  • 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.
    • Handle: RePEc:pet:annals:v:9:i:2:y:2009:p:185-190
    as

    Download full text from publisher

    File URL: http://upet.ro/annals/economics/pdf/2009/20090223.pdf
    Download Restriction: no
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. 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.
    2. Paliu-Popa, Lucia, 2013. "Specificity of Accounting and Tax Treatments related to Triangular Foreign Trade Transactions," MPRA Paper 56182, University Library of Munich, Germany.

    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:pet:annals:v:9:i:2:y:2009:p:185-190. 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: Imola Driga (email available below). General contact details of provider: http://www.upet.ro/ .

    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.