Regimul fiscal al TVA aplicabil transporturilor intracomunitare de bunuri*

* Prezentul articol a fost publicat în Revista Română de Drept al Afacerilor nr. 3/2015, însă, datorită unor greşeli de redactare care aparţin editurii, multe informaţii au fost redate eronat. În acest număr publicăm varianta corectă, aşa cum a transmis-o autorul.

Constantin GANGU

ABSTRACT

Simplifying the tax system is one of the most important requirements to decrease the compliance costs and the administrative burdens for businesses small and large alike, as well as to improve collecting rank together with the tax evasion and tax fraud diminution.

The Value Added Tax is one of the most substantial tax categories that contributes to the tax system consolidation at national as well as community scale. This required the necessity of harmonization the national systems on indirect taxation such as these should be not only mutual compatible with, but to comply with the objectives set up by Treaty on the Functioning of...