期刊名称：Annals of the University of Craiova: Economic Sciences Series
印刷版ISSN：1223-365X
电子版ISSN：1843-3723
出版年度：2010
卷号：2
页码：1-4
语种：English
出版社：Universitaria Craiova
摘要：Until the Romania's accession date to the European Union,to the assets belonging to the natural persons changing their domicile or residence from another country in Romania,it was applied the same regime on the value added tax,respectively there were exempted within certain limits and conditions established by judgments or orders from the government.After the accession date to the European Union,for the natural persons from "third countries",exemption regime is sufficiently clear regulated by an order of the Ministry of Public Finances.Quite complex and controversial issues,which we shall try to clarify further,arise for the natural persons from the member states of the European Union.
