Sistemul RO e-Transport
RO e-Transport System
Author(s): Gheorghe ConstantinescuSubject(s): Law, Constitution, Jurisprudence, Civil Law
Published by: Universul Juridic
Keywords: RO e-Transport; fiscal risk; obligations; intra-community; import; export;
Summary/Abstract: In the context of the National Agency for Fiscal Administration (ANAF) digitization, which is a testing stone for taxpayers as well as for the Administration, this article aims to present the overall functioning of the RO e-Transport System for a proper understanding and proper application of the legal provisions. The need is generated both by the absolute novelty in terms of the obligations of the business environment in Romania regarding the declaration in advance of certain shipments of goods, and to avoid the harsh system of applicable sanctions implemented in case of non-compliance.
Journal: Revista Consultant Fiscal
- Issue Year: 2024
- Issue No: 03
- Page Range: 9-13
- Page Count: 5
- Language: Romanian
- Content File-PDF