%0 Journal Article
%T VAT TAXATION OF INTRA-COMMUNITY SUPPLIES AND ACQUISITIONS OF SERVICES
%A Antonescu Mihail
%A Antonescu Ligia
%J Annals of the University of Oradea : Economic Science
%D 2010
%I University of Oradea
%X As of January 1st, 2010, as a result of the transposition in the national legislation of the Council Directive 2008/8/CE of 12.02.2008 for the amendment of the Directive 2006/112/CE regarding the place of the supply of services, new notions of tax law have arisen, namely intra-community acquisitions of services and intra-community supply of services. The transposition in the national legislation of the new CE directives in the field of the VAT aims not only at the way the place of the supply of services is determined, but also at the changes regarding the person subject to taxation, tax registration, declarative obligations, etc.
%K supply of services
%K acquisition of services
%K registration for VAT purposes
%K intra-community services
%K recapitulative statement
%U http://anale.steconomiceuoradea.ro/volume/2010/n2/076.pdf