INTRA-COMMUNITY ACQUISITIONS VERSUS IMPORTS
INTRA-COMMUNITY ACQUISITIONS VERSUS IMPORTS

Summary/Abstract: It is known that, after 1 January 2007, in the same time with Romania's accession in the European Union, the acquisitions made from entities in the Community area fall within the intra-Community acquisitions and not imports. Based on this issue, in this paper I intend to approach by comparison the entry in the accounts of intra-Community acquisitions and imports of goods and how these transactions affect the outcome of entities in our country. In this regard we shall consider specific cases of intra-Community transactions that fall within the acquisitions and imports of goods, and for their record in the accounts we will have to perform a tax treatment analysis in terms of the value added tax.

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