ACCOUNTING MODELS SPECIFIC TO INTRA-COMMUNITY ACQUISITIONS AND SUPPLIES OF NEW MEANS OF TRANSPORT
ACCOUNTING MODELS SPECIFIC TO INTRA-COMMUNITY ACQUISITIONS AND SUPPLIES OF NEW MEANS OF TRANSPORT

Summary/Abstract: Romania's accession to the European Union has imposed changes in many areas, the most significant occurring in the tax system that became harmonized with the European legislation and which, in turn, affects the registration procedure in accounting of economic operations taking place in the entities. Because most legislative changes affected Romania's commercial transactions with EU Member countries, next I shall address the accounting models specific to intra-Community acquisitions and supplies of new means of transport. To this end I shall consider several specific cases that arise in trade relations between EU Member States, examples that will allow us to draw some conclusions on how to register in the accounts intra-Community commercial transactions made with new means of transport, considering all the time the fiscal matters

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