Results 211 to 220 of about 44,762 (262)
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VAT Evasion and VAT Avoidance: Is there a European Laffer curve for VAT?
International Review of Applied Economics, 2003This paper estimates the VAT revenue maximising rate of VAT for the European Union for given conditions of non-compliance and other black economy transactions. It estimates a Laffer curve for the standard rate of VAT using a pooled sample of data of revenue statistics for 14 countries in the EU. The results confirm that the efficiency of the VAT system
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European Journal of Law and Economics, 2009 The paper analyzes the VAT frauds issues in the European Union after the abolition of the internal customs. All the suggested solutions based on the origin principle create distortions in the “one market” and have a doubtful efficiency. The reverse-charge regime for all business to business transactions joint with VAT at the last stage also creates ...
FEDELI, Silvia, Francesco Forte
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VATS sympathectomy for hyperhidrosis
The Multimedia Manual of Cardio-Thoracic Surgery, 2020Excessive sweating in the hands, feet, and armpits is a difficult problem for people who suffer from it and is an increasingly frequent reason for consulting a thoracic surgeon. The existing medical treatments are only palliative, so primary hyperhidrosis is a definite indication for thoracic sympathectomy.
Ignacio, Sastre +3 more
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Considerations on VAT Efficiency and VAT Evasion
Ovidius University Annals, Economic Sciences Series, 2014The purpose of this paper is to comment on VAT theoretical and real tax base, to discuss the indicators that are applied in order to determine VAT efficiency and their correlation with VAT evasion. The study also evaluates VAT efficiency and VAT evasion for Romania within the European context, using the most recent available data.
Cuceu Ionuþ - Constantin +1 more
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American Journal of Forensic Medicine & Pathology, 2013
Intoxication with carbon dioxide (CO2), a nonexplosive, colorless, and odorless gas does not cause any clinical symptoms or signs, with the occasional exception of sudation. Carbon dioxide is principally used in the food industry (70% of CO2 production), in particular to preserve foods and to carbonate beverages.
Romano, La Harpe +3 more
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Intoxication with carbon dioxide (CO2), a nonexplosive, colorless, and odorless gas does not cause any clinical symptoms or signs, with the occasional exception of sudation. Carbon dioxide is principally used in the food industry (70% of CO2 production), in particular to preserve foods and to carbonate beverages.
Romano, La Harpe +3 more
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Asymmetrically Relying on the EU VAT Directive – Is VAT a Picnic?
International VAT Monitor, 2015In the ECJ decisions in MDDP and GMAC, the Court has dealt with the question of windfall gains due to the asymmetrical direct application of the EU VAT Directive and domestic law. In this article, the author looks further at the interaction of the direct applicability of the EU VAT Directive’s provisions and the selective application of domestic rules.
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An Alternative to VATS where VATS is not Available
Indian Journal of Surgery, 2023Eylem Yentürk +5 more
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The Changing Landscape of the EU VAT: Digital VAT Package and Definitive VAT System
European Taxation, 2019This article describes and evaluates the measures proposed by the Digital VAT Package and the Definitive VAT System.
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VAT Fraud, Cryptocurrencies and a Future for the VAT System
International VAT Monitor, 2019In this article, the author outlines the existing interactions between cryptocurrencies, money laundering and organized VAT fraud, evaluating whether a growing use of virtual currencies may result in the development of more sophisticated fraud patterns. The adoption of blockchains, split-payment mechanisms and the definitive VAT regime are discussed as
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Of Brains in Vats, Whatever Brains in Vats May Be
Philosophical Studies, 2003Hilary Putnam has offered two arguments to show that we cannotbe brains in a vat, and one to show that our cognitive situationcannot be fully analogous to that of brains in a vat. The latterand one of the former are irreparably flawed by misapplicationsof, or mistaken inferences from, his semantic externalism; thethird yields only a simple logical ...
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