TAX TREATMENT OF NON-TAXABLE INTRA-COMMUNITY COMMERCIAL TRANSACTIONS AND OF DISTANCE SELLING
TAX TREATMENT OF NON-TAXABLE INTRA-COMMUNITY COMMERCIAL TRANSACTIONS AND OF DISTANCE SELLING

Summary/Abstract: Taxation represents the field that underwent the most changes after Romania's accession to the European Union, the Fiscal Code being entirely harmonized with the European legislation after 01 January 2007. Given the legislative changes occurred in the tax field and their complexity, in this article I intend to approach the tax treatments specific to non-taxable intra-Community commercial transactions and those relating to distance selling. I started from the fact that that the proper determination of tax treatments specific to intra-Community commercial transactions is of particular importance in establishing the reporting and payment obligations concerning the value added tax for entities from different EU Member States, significantly affecting the registration procedure in accounting of such transactions

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