Impactul valorii în vamă în baza de impozitare a TVA în cazul importului de bunuri
The impact of customs value on the VAT tax base in the case of import of goods

Summary/Abstract: Considering that the customs value is the first basic element in establishing the VAT taxable base for importing goods, its correct determination is a very important aspect to be considered by economic operators, any modification, reflecting directly not only on the value of the customs duties, but also on the VAT paid at the moment of import. In addition, depending on the inclusion in the taxable base for import of certain services performed in connection with the imported goods, VAT exemptions with credit for these services can be applied – nevertheless, in such cases, it is of relevance whether these services were included in the taxable base.

• Details
• Contents