VAT FOR THE PURCHASES OF EXTRA-COMMUNITY GOODS
VAT FOR THE PURCHASES OF EXTRA-COMMUNITY GOODS

Summary/Abstract: This study emphasizes the manner of calculating the VAT tax for the purchases of extra-community goods, as being the action of purchasing goods whose suppliers are located in different states, other than the member states of the EU. The notion of extra-community purchase is not regulated through the Fiscal Code, but it can be used for delimiting the origin of a good, from a community state or from an extra-community state, within an action whose purpose is the same: the purchase/ the acquisition/ the supply of a good

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