REGIMUL INTRACOMUNITAR AL TAXEI PE VALOAREA ADĂUGATĂ
INTRA - COMMUNITY ADDED VALUE TAX REGIME

Summary/Abstract: The significant changes in the legal and tax field, as a result of the Romania’s accession to the European Union have been accompanied, almost immediately, by new forms of fraud and tax evasion, associated to trading operations, which imply goods resulted from the intercommunity acquisitions. Tax evasion and fraud in the V.A.T. field distorts single market competition and reduces the fiscal revenues of the Member States, with impact among the E.U budget financing (app. 16% from the Community revenues are based on VAT).

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