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：11
页码：191-195
出版社：University of Craiova, Faculty of Economics and Business Administration
摘要：Following the transposition into the national legislation of the Council Directive 2008/8/EC of February 12th, 2008, of amending the Directive 2006/112/EC regarding the place of providing services, starting with January 01st, 2010, it was changed the VAT regimen applicable to services. The main novelty is represented by the tax regimen applicable to the intra-community providing services and the intra-community acquisitions of services, tax system that we intend to present it throughout this material.
