Reverse Charging Purchases to Intra-transportation Means in the Context of New Tax Regulations

Abstract

New tax rules with effect from 1 May 2009 with a series of changes on the tax deductibility of the value added acquisitions related to transport and fuel use. The measure is very obvious nature of politics in order to bring the state budget amounts as required under the current government crisis in the financial world. The book focuses on not commenting policy modifications as required on the implications that they bring in on the accounting chargeback. Therefore, in the paper we will address the resolution of these legal provisions in the economic accounts.reverse charging, intra-transportation means, new tax regulations, the accounting chargeback, transport and fuel use, deductibility