Initiatives of European Union’s Council on the Value Added Tax

Authors

  • Mircea Muntean

DOI:

https://doi.org/10.29358/sceco.v0i15.100

Keywords:

value added tax, communitarian states, goods transfers, goods delivery

Abstract

Value added tax is an indirect tax, which constitutes an important source of income for the European Community budget and for each state separately. Therefore, European Union grants a special role to avoid fiscal evasion and collect the amounts from taxable transactions under the value added tax for assuring the increase of budgetary incomes. For this purpose, European Commission through its professional bodies has permanent concerns regarding goods importation from states outside European Union and goods and services transfer between communitarian states.

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Published

15.12.2010

Issue

Section

Articles

How to Cite

Muntean, M. (2010). Initiatives of European Union’s Council on the Value Added Tax. Studies and Scientific Researches. Economics Edition, 15. https://doi.org/10.29358/sceco.v0i15.100