摘要：The accession to EU opened new opportunities in the area of transnational services, by usingRomanian employees abroad. The general principle of free movement of labor allowed the employers to sendtheir workers in another member states, under the domestic working contract. The cost for the human capitalin the home country in comparison with this cost in the destination country determined fiscal implication,which were not addressed immediately by legislation. Therefore, disputes on doctrinarian level and also inpractice evolved until a precise change in the legal framework became mandatory. The paper analyses thesechanging of the regulation, showing the limits of the regulation in force
