Results 71 to 80 of about 90,445 (245)
Promoting Floriculture Using VAT Regulation [PDF]
In twelve EU countries, the lower VAT-tariff is applied to flowers and plants in order to promote the production and employment in floriculture. This paper assesses whether the VAT-regulation for flowers and plants achieves the goals set – promoting ...
Kuiper, W. Erno +2 more
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Advanced Manufacturing of Composite‐Based Systems for Energy Applications
Advanced Materials Technologies, EarlyView.Advanced manufacturing enables the integration of polymers, ceramics, metal oxides, and composites into architected microstructures with tailored transport pathways. By coupling material selection, manufacturing strategy, and structural design, multifunctional energy systems can simultaneously improve electrochemical performance, thermal management ...
Sri Vaishnavi Thummalapalli +13 more
wiley +1 more source
Problemy Zarządzania, 2017 The objective of the paper is to assess the effectiveness of Value Added Tax (VAT) collection in Poland, in the period between January 2005 and April 2017, based on the research procedure proposed by the author. In the paper, a research method based on
Tomasz Strąk
doaj +1 more source
The Evolution of the Collaborative/Shared Economy on Demand and its Impact on Fiscal Systems [PDF]
Ovidius University Annals: Economic Sciences Series, 2022 The rapid technological progress that characterizes the digital economy has led to the emergence of many trends leading to potential developments.
Leliana Diana (Bolcu) , Veronica Ștefan
doaj
Organised VAT fraud: features, magnitude, policy perspectives [PDF]
The European Union’s VAT system has become vulnerable to organised fraud schemes. In recent years, these schemes, undergoing a change in structure, have affected services and imports of goods from third countries and may also have shifted trade in goods ...
Fabrizio Borselli
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Upscaling Pulsed Laser Fragmentation in Liquids by Advanced Free‐Flow Setups
Advanced Materials Technologies, EarlyView.Advanced flow setups providing thin colloid films are introduced to upscale pulsed laser fragmentation in liquids for sustainable nanoparticle synthesis. Their potential is demonstrated by yielding remarkably small ZnO nanoparticles of <7 nm. Numerical simulations complement the study, revealing that the superior performance can be attributed to ...
Jan Lino Kricke +5 more
wiley +1 more source
EU VAT [Elektronisk resurs] : Adjustment of Input VAT Case C-532/16 SEB bankas
, 2018 The initial deduction of input VAT shall be adjusted where it is higher or lower than that to which the taxable person was entitled. In SEB bankas, the CJEU stated that the obligation to adjust undue VAT deductions set down in Article 184 of the VAT ...
Kristoffersson, Eleonor,
core +1 more source
The value added tax : its causes and consequences [PDF]
, 2007 Almost unknown in 1960, the value added tax (VAT) is now found in more than 130 countries, raises around 20 percent of the world’s tax revenue, and has been the centerpiece of tax reform in many developing countries.
Lockwood, Ben, Keen, Michael
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UCST‐Driven Shape Morphing in Digital Light Processing 4D‐Printed Hydrogels
Advanced Materials Technologies, EarlyView.A DLP‐printable UCST hydrogel based on poly(acrylic acid‐co‐acrylamide) enables reversible thermally induced expansion and 4D shape morphing. Rational control of composition, porosity, and multimaterial architecture enables predictable 4D shape morphing through differential swelling and localized actuation, opening new opportunities for high‐resolution
Fato Niang +2 more
wiley +1 more source
Economic Effects of VAT Reform in Germany [PDF]
In the tax policy debate, differentiation of value-added taxes is often justified by distributional concerns. Our quantitative analysis for Germany indicates that such concerns are misplaced.
Kraus, Margit +3 more
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