THE FISCAL FRAME OF NATIONAL TRANSPORT SERVICES ASSIMILATED TO INTRA-COMMUNITARIAN GOODS TRANSPORT, ACCESSORY SERVICES AND AFFERENT MEDIATION SERVICES

Abstract

The unrolling of properly intra-communitarian goods transport services may depend in many cases or be in tight connection with other services performance, such as: national transport services, accessory services (loading, unloading, handling, weighing, sorting, goods storage) or the mediation services concerning the intra-communitarian goods transport or accessory services. The categories of services above mentioned are remarked through a series of specific fiscal aspects, aspects that will be presented in this paper, both from a theoretical point of view, and from the point f view of some short examples.