Justificarea scutirii de TVA pentru livrarea intracomunitară de bunuri: care sunt regulile din 2020 și când trecem la sistem definitiv?
Justification for the VAT exemption for the intra-Community supply of goods: what are the rules for 2020 and when will we move to a definitive system?

Summary/Abstract: The transitional VAT system for intra-Community transactions with goods has established two „fictitious” transactions: the intra-Community supply of goods (ICD) and the intra-Community acquisition of goods (ICA), each being half of a single commercial transaction. The EU’s desire to move to a definitive system that will no longer have „created” transactions, but only one „union delivery”, has led, at the moment, to the application of quick remedies which in the case of ICD mean the establishment of a more complicated system to prove transport. Will this system prove its efficiency OR will we move faster to the final system to get rid of a deeply bureaucratic system? We try to analyze these aspects in this article, our conclusion being favorable to the transition to the final system.

• Details
• Contents