SUMMARY
The fiscal system represents one of the fundaments of the nations’ suzerainty, allowingfor that without financial resources no government can lead its policies; it is also aninstrument of economic settlement, capable to influence the consumption, to promote theeconomies or to orientate the organisation ways of the enterprises. Usually, the fiscal policytakes a big importance for all member states, and the measures adopted in certain country canproduce effects in neighbour countries, also.[2] In EU, characterised by a unique market, isvery important that in mater of fiscal policy, the member countries to work and collaboratetogether and not to fallow opposite interests. [1]In the future the fiscal policy of EU will can fix on new priorities, but in the essence will bethe same. The fiscal policy of EU follows that the policy of the same nature of the other statesof EU not to produce uncalled effects over other states (members) and to guarantee aneffective suzerainty of its citizens and representatives, through common actions. [3]In this article we propose to analyse types of duties and indirect taxes afferent to agricultureentities, imposed by EU, through community legislation, and to distinguish the lead betweenaccounting and fiscality at entity level. [4] Ascending evolution of world economy needscreation of an adequate informational system, capable to reflect, permanent and efficient theevents, facts, transactions, and activities carried out both by the multinational companies andby national enterprises. In these circumstances, is existed and will exist for accounting the“order” of fiscal interest payment, but in conditions of neutrality with all information users,respecting the fundamental principle of accounting “faithful image. [5]