| Summary: | The present paper deals with the problems of the intracommunitary operations in Romania according to the current legislation. The intracommunitary acquisitions and deliveries of goods are being presented as well as the intracommunitary acquisitions and carrying out of services. We have also referred to the registering obligations towards the fiscal institutions, types of declarations and the penalties for not obeying the current legislation in the case of the economic agents undergoing intracommunitary operations. At the end of the present paper, we have chosen to present three cases of fiscal fraud as well as the measures which have been adopted by Romania in 2012 in order to prevent the fiscal fraud in the field of intracommunitary acquisitions. As a research method, the authors have used not only the theoretical approach, but also the empirical one. First of all, the theoretical approach has been chosen because there have been analyzed a lot of notions on intracommunitary acquisitions and deliveries of goods and services in accordance to the current legislation. Secondly, we have considered the empirical approach as we have concentrated on three fiscal fraud cases highly met in the case of the intracommunitary trade. Even though Romania, as a European state member, has a public debt rate of 32% of GDP, which is far below the average EU 27, it still continues to borrow money from the international financial institutions in order to cover the public debt. Besides the measures presented in this paper, we propose fighting against the fiscal fraud by using all the possible means of attracting supplementary budgetary sources.
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