Impact of the EU Adhesion on the Indirect Taxes for the Intra-Community Imports

5 Pages Posted: 7 Oct 2012

See all articles by Razvan Stefanescu

Razvan Stefanescu

University Dunarea De Jos Galati

Ramona Dumitriu

University Dunarea De Jos Galati

Date Written: October 2, 2007

Abstract

The adhesion to the European Union imposed to Romania major changes for the main indirect taxes. In this article we study the implications of these changes on the imports from EU. We conclude that the most significant effect the settlements had regarding the payment of VAT for the intra-Community acquisitions.

Keywords: Intra-Community imports, Value added tax, tariff, European Union Adhesion

JEL Classification: F10, F15, H32

Suggested Citation

Stefanescu, Razvan and Dumitriu, Ramona, Impact of the EU Adhesion on the Indirect Taxes for the Intra-Community Imports (October 2, 2007). Available at SSRN: https://ssrn.com/abstract=2158146 or http://dx.doi.org/10.2139/ssrn.2158146

Razvan Stefanescu (Contact Author)

University Dunarea De Jos Galati ( email )

Str. Domneasc─â, nr. 47
Galati, 800008
Romania

Ramona Dumitriu

University Dunarea De Jos Galati ( email )

Romania

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