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The Right of Deduction within the European VAT: A Perspective for the VAT Reform in China [PDF]
, 2016 Value added tax (VAT), with its specific and unique feature as a neutral taxation, has spread rapidly around the world since its first adoption in Europe. China has also chosen to adopt VAT in an attempt to promote its economic development. In 2012, China started a new round of reform of VAT to extend its scope to industries which previously were ...
Zheng, Junping <1987>
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Just a Formality!: Substance over Form in EU VAT and the Right to Deduct Input VAT [PDF]
Intertax, 2022 When it comes to the right to deduct input tax, substance in principle takes precedence over form. The CJEU has already ruled several times that the fundamental principle of the neutrality of VAT requires that if the substantive conditions for the right of deduction are met, this right can be exercised even when certain formal conditions are not met ...
Merkx, Madeleine; id_orcid
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A right to deduct VAT on Overnight Accommodation and Catering Services in force after 1 January 2021
Prawo Budżetowe Państwa i Samorządu, 2021 This article deals with an issue of a possibility of deducting VAT on the overnight accommodation and catering services. The right to deduct an input tax is undoubtedly a basic right of a VAT taxpayer.
Bartłomiej Bieniek
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Changes in the Practice of Resolving Cases of Financial Compensation for Vat Refund Retained During Tax Audit in the Slovak Republic [PDF]
Krytyka PrawaIn the state in which the Slovak Republic functioned until 31 December 2016, there was no legal regulation of interest on VAT refund, which would allow the tax admini-strator to award taxpayers compensation for the retained VAT refund during tax audit ...
Oľga Kmětová +2 more
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WHO BENEFITS FROM THE VAT CASH ACCOUNTING SYSTEM IN ROMANIA AS OF JANUARY 1, 2013? [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2013 In the context of the legislative changes at the end of 2012 regarding the value added tax, changes that cameinto force on January 1, 2013, we will critically analyze the extent in which the new imposed system follows the VATtaxation principles and who ...
Ecobici Nicolae
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STUDY ON THE APPLICATION OF CASH ACCOUNTING SYSTEM FOR VAT IN ROMANIA [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2014 The cash accounting system for VAT has been implemented in Romania as of 1 January 2013 and now turns one year of application in Romania. Since its implementation the system has sparked controversy, being harshly criticised by professional ...
ECOBICI NICOLAE
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EconomiesThis study applies the bivariate probit model to a panel of Chinese listed advanced manufacturers to investigate the relationship between tax incentives and firms’ decision on export and R&D.
Sangho Kim, Zhe Li
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CECCAR Business Review, 2020 The entities owning motor vehicles have to pay particular attention to the applicable fiscal treatment regarding the value added tax and income tax.
Bogdan Cosmin GOMOI
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Deduction and adjustment of input VAT as regards economic and non-economic use of goods and services [PDF]
Studia Prawno-Ekonomiczne, 2020 Background: The aim of the study was to analyse EU legislation and case-law on the deduction and adjustment of input VAT regarding economic and non-economic use of goods and services. This issue has been the focus of much controversy in recent years and has been the subject of several rulings by the Court of Justice of the European Union, the VAT ...
Beata Rogowska-Rajda, Tomasz Tratkiewicz
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DETERMINING VAT PRO RATE. CASE STUDY AT A PAWNSHOP IN ROMANIA [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2017 Determining VAT pro rate entails in terms of theory the calculation of the share of taxable transactions made by an entity in total transactions.
NICOLAE ECOBICI
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