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Pregledni rad

Excise levying on gold products on the Romanian territory

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

Puni tekst: engleski pdf 123 Kb

str. 275-277

preuzimanja: 583



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.

Ključne riječi

14k gold; jewel transactions; fiscal regime; economic operators; excises

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