Excise Levying on Gold Products on the Romanian Territory

ثبت نشده
چکیده

I. Bostan, Stefan cel Mare University, Doctoral School of Economy, Suceava, Romania; T. Roman, Al. I. Cuza University, Faculty of Economics and Business Administration, Iasi, Romania. As regards the trade operations with gold products, the tax regime is rather special. The current paper tackles the most significant aspects of excise levying of this products/jewels type in the Romanian system. The focus is on certain framework elements regarding the fiscal status of the operator with gold products. The study relies on the European and national regulations but it also refers to other works which highlight similar problems.

برای دانلود متن کامل این مقاله و بیش از 32 میلیون مقاله دیگر ابتدا ثبت نام کنید

ثبت نام

اگر عضو سایت هستید لطفا وارد حساب کاربری خود شوید

منابع مشابه

Some Considerations on Climatic Geomorphology of the Romanian Territory

The main issues about relation between climate and relief in the Romanian geomorphological literature follow three directions of research: the description of Pleistocene glacial and Pleistocene-Holocene periglacial landforms in the Carpathians; the direct analysis of climate?s role in landform development; the integration of separate works and findings in a synthetic morphodynamic system applic...

متن کامل

How to Set up an Effective Food Tax?; Comment on “Food Taxes: A New Holy Grail?”

Whereas public information campaigns have failed to reverse the rising trend in obesity, economists support food taxes as they suggest they can force individuals to change their eating behavior and make the agro-food industry think more about healthy food products. Excise taxes based on the unhealthy nutrient content would be more effective since they impact more on unhealthy food products than...

متن کامل

High performance liquid chromatographic analysis of reduction products of a thiolated DNA for immobilization on gold nanoparticles

DNA-based nano-biosensors are emerging scope in the field of biosensors. Many synthetic single stranded functional DNAs have been applied for development of such sensors, recently. Immobilization of DNA oligonucleotides on the surface of gold nanoparticles is a key step in the development of most colorimetric nano-biosensors. The bound DNA is usually thiolated and forms Au-S covalent bond to th...

متن کامل

Patterns of flow evolution in the central area of the Romanian Plain, Case study: the Calnistea Catchment (Romania)

This paper seeks to emphasize the flow variability in the Calnistea catchment by analyzing the local physiographic factors. The research has shown that the amount of precipitation that falls to the ground is low, the rocks in the region are soft, but highly permeable, gradients are gentle in most of the territory and vegetal cover is sparse and therefore cannot hold important amounts of water. ...

متن کامل

The possible impact of an alcohol welfare surcharge on consumption of alcoholic beverages in Taiwan

BACKGROUND The abuse of alcoholic beverages leads to numerous negative consequences in Taiwan, as around the world. Alcohol abuse not only contributes to cardiovascular disease, hypertension, diabetes and cancer, but it is also an underlying cause of many other serious problems, such as traffic accidents, lost productivity, and domestic violence. International leaders in health policy are incre...

متن کامل

ذخیره در منابع من


  با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید

برای دانلود متن کامل این مقاله و بیش از 32 میلیون مقاله دیگر ابتدا ثبت نام کنید

ثبت نام

اگر عضو سایت هستید لطفا وارد حساب کاربری خود شوید

عنوان ژورنال:

دوره   شماره 

صفحات  -

تاریخ انتشار 2015