IDEAS home Printed from https://ideas.repec.org/p/pra/mprapa/12185.html
   My bibliography  Save this paper

Implications of Taxation on the Management of Intra-Community Commercial Transactions

Author

Listed:
  • Paliu-Popa, Lucia

Abstract

The elimination of customs barriers between Romania and the Member States of the European Union has influenced the international commercial transactions, which as from 01 January 2007 cease to include the operations carried out within the Community. Starting from the meaning of the intra-Community acquisitions and deliveries, I shall try to point out the influence of the legal changes concerning the new fiscal regulations on the commercial transactions carried out within the European Union, the method of registration in accounting and the advantages and disadvantages of customs barriers elimination.

Suggested Citation

  • Paliu-Popa, Lucia, 2008. "Implications of Taxation on the Management of Intra-Community Commercial Transactions," MPRA Paper 12185, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:12185
    as

    Download full text from publisher

    File URL: https://mpra.ub.uni-muenchen.de/12185/1/MPRA_paper_12185.pdf
    File Function: original version
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    the international commercial transactions; the intra-Community acquisitions; the intra-Community deliveries; customs barriers elimination;
    All these keywords.

    JEL classification:

    • F13 - International Economics - - Trade - - - Trade Policy; International Trade Organizations
    • H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods
    • F59 - International Economics - - International Relations, National Security, and International Political Economy - - - Other

    NEP fields

    This paper has been announced in the following NEP Reports:

    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:pra:mprapa:12185. 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: Joachim Winter (email available below). General contact details of provider: https://edirc.repec.org/data/vfmunde.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.