文章基本信息

标题：Initiatives of European Union’s Council on the Value Added Tax
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作者：Mircea Muntean
期刊名称：Studies and Scientific Researches: Economics Edition
印刷版ISSN：2066-561X
电子版ISSN：2344-1321
出版年度：2010
期号：15
页码：1-3
DOI：10.29358/sceco.v0i15.100
语种：English
出版社：University of Bacău
摘要：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.
关键词：value added tax;communitarian states;goods transfers;goods delivery.