期刊名称：Finante - provocarile viitorului (Finance - Challenges of the Future)
印刷版ISSN：1583-3712
出版年度：2010
卷号：1
期号：12
页码：169-173
出版社：University of Craiova, Faculty of Economics and Business Administration
摘要：Taxable persons settled in Romania, normally registered for VAT purposes, can benefit from the reimbursement of the value added tax for imports and acquisitions of goods/services carried out in another Member State. Taxable persons not settled in Romania can get the reimbursement of the value added tax paid in Romania for the import of certain goods and some purchases of goods/service carried out in Romania if they are not registered nor bound to normally register for VAT purposes in Romania. These reimbursements can be obtained both by taxable persons settled in the Community, and taxable persons settled outside the Community, but the conditions that must be met by the taxable person in order to get the reimbursement, the reimbursement procedures and the competent fiscal organ for the settlement of petitions submitted by taxable persons are different depending on the place of their settlement.
关键词：VAT recovery; common fiscal regime; vat deduction
