摘要：The paper addresses a number of aspects regarding the entrepreneurship of a company and especially the import and export of goods in the the European Union and the coverage of major accounting operations performed. It also presents a series of particularities relating to the calculation of the cost of the goods imported from states in the European Union,as well as tax implications that are generated by their marketing in the country and in the EU. From this study we can draw a number of conclusions regarding the payments that have to be done to the budget which can prejudice the Romanian State.
关键词：accounting;commercial activity;accounting operations; intra- community acquisitions;intra-community supplies;triangular operations;goods.
