Results 1 to 10 of about 328 (156)

The Right for Deducting VAT [PDF]

Ovidius University Annals: Economic Sciences Series, 2017
Romania must comply with the VAT Directive, the judgments of the Court of Justice of theEuropean Union and the European Court of Human Rights on VAT matter, that includes the matterof VAT deduction.
Constantin Sergiu-Bogdan Constantin
doaj   +1 more source

VAT deduction and member state sovereignty: (still) a good idea? [PDF]

World Journal of VAT/GST Law, 2018
It is admirable how much work the European Commission is currently doing in the area of VAT. The work of the European Commission, however, does not comprise the rules for VAT deduction.
exaly   +5 more sources

Deduction of VAT supplier factity in the light of the decision-making activity of the CJEU

Financial Law Review, 2023
The topic of tax evasion is still very relevant even at the time of dealing with the lingering economic consequences of the COVID-19 pandemic, at the time of the war in Ukraine and dealing with other ...
Miroslav Štrkolec, Ladislav Hrabčák
doaj   +2 more sources

The Interplay between VAT and Customs: Liability and Deduction

International VAT Monitor
Dealing with VAT on import and export is complex, because of the interplay between VAT and customs legislation. In this article, the author discusses the liability for VAT and customs duties upon import and their interplay as well as the deduction of import VAT.
exaly   +2 more sources

Deduction of VAT from investments carried out on land of local government units

Nieruchomości Kwartalnik Ministerstwa Sprawiedliwości, 2019
The aim of the article is to characterise problems of deducting VAT in the situation of specific expenditure made by local government units connected with carrying out investments. The considerations lead to the conclusion that local government units are entitled to deduct VAT from investments carried out thereby on their real estate in the situation ...
Paweł Daniel
exaly   +2 more sources

SOCIAL ACCEPTANCE OF PROFITABILITY OF POLISH BANKS IN THE CONTEXT OF INTRODUCTION OF THE BANK TAX [PDF]

Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2016
In the opinion of general public Polish commercial banks earn too much from their activities as compared to the contributions they pay to the state budget.
Paweł Mrowiec
doaj   +15 more sources

Value Added Tax and Its Influence on Pricing and Price Decision Making of Companies – A Case Study [PDF]

SHS Web of Conferences, 2021
Pricing is a complex process that is influenced by many factors, which companies must constantly take into account when creating prices. The final selling price is formed by various influences, including the impact of value added tax (VAT).
Kubjatkova Anna, Krizanova Anna, Jurickova Veronika   +2 more
doaj   +1 more source

THE SCOPE OF INVOLVEMENT IN MANAGEMENT AS A PREREQUISITE FOR INPUT VAT DEDUCTION RELATED TO TRANSACTIONS IN SHARES AND POSSIBLE INCOMPATIBILITY WITH ABUSE OF LAW PRINCIPLE [PDF]

სამართალი და მსოფლიო, 2021
This article analyzes the concept of “direct and indirect involvement of holding companies in the management of subsidiaries”, in the light of the principle of abuse of the law, practical problems related to the delineation of the actual intention of ...
Davit Berdzuli
doaj   +1 more source

Spillover effects of VAT Self-enforcement properties: Evidence based on the replacement of business tax with VAT reform

China Journal of Accounting Research, 2023
In accordance with the purchasing tax-deduction method and the receipt-based value added tax (VAT) system, the same transaction can be recorded by two firms, which creates self-enforcement properties, thereby restraining tax avoidance.
Hang Liu, Yitong Zhao
doaj   +1 more source

Adjustment of Value-Added Tax

CECCAR Business Review, 2022
The article highlights the accounting and fiscal regime regarding the adjustment of the value-added tax in the case of capital goods and the purchases of goods and services, other than capital goods.
Lucian CERNUȘCA
doaj   +1 more source