期刊名称：Annals of Spiru Haret University Economic Series
电子版ISSN：2393-1795
出版年度：2007
卷号：7
期号：1
语种：Romanian
出版社：Editura Fundatiei Romania de Maine
摘要：The Treaty of Rome laid the basis for harmonizing direct taxation within the European Union. The functioning of the European Union imposed also a certain degree of harmonization in the field of direct taxation, but only in the case of cross-border transactions, when at least two member states are involved. This paper presents the European legislation in the field of direct taxation and how it was implemented in to the Romanian law. The authors make a comparative analysis of the impact of direct taxation before and after Romania’s accession to the European Union.
