Results 121 to 130 of about 328 (156)

VAT Deduction and VAT Reimbursement – Two Sides of the Same “Neutrality” Coin?

International VAT Monitor
In this article, the author analyses an important Italian judgment of the Italian Supreme Court that illustrates how an interpretation of domestic rules more in line with the EU principles and EU laws was preferred, over VAT neutrality. It also affirmed that the requirements for VAT deduction and VAT refunds reflect the same logic: namely, to secure ...
exaly   +2 more sources

VAT Groups and the Right of Deduction across the European Union – Review and Analysis

International VAT Monitor, 2021
VAT grouping has become more and more popular across the European Union, such that only a few Member States have remained with no such option (or, rarely, duty) for the taxable persons. However, the VAT Directive provisions on VAT grouping remain relatively high-level, leaving many questions at the discretion of the Member States.
exaly   +3 more sources

Pro Rata Deduction by Entities Established in Several VAT Jurisdictions

International VAT Monitor, 2012
The principles for determining proportional deduction of VAT (pro rata) by legal entities that are established in more than one VAT jurisdiction give rise to uncertainty under EU law. More specifically, the issue is whether the pro rata in each VAT jurisdiction where the entity is established must be calculated on the basis of the entity’s total ...
exaly   +2 more sources

Chargeability and Deduction of EU VAT

International VAT Monitor, 2014
exaly   +2 more sources

Tackle spurious invoices challenges to VAT compliance: a quasi-experiment of input VAT deduction reform in China

International Tax and Public Finance, 2023
Sixia Chen, Yuan Fang, Shengfeng Lu, Haotian Zhang   +3 more
exaly   +2 more sources

Recovery of VAT paid in another Member State and expenditure not eligible for a full deduction of VAT

EC Tax Review, 1998
exaly   +3 more sources

The Right To Deduct under EU VAT

International VAT Monitor, 2011
In this article, the authors discuss the EU VAT law perspective on the right to deduct input VAT relating to taxed, exempt and/or non-taxable transactions. Their analysis starts from the hypothesis that, under EU VAT law, the right to deduct input VAT generally exists if taxable persons use goods and services for productive purposes.
van Doesum, A.J., van Norden, G.J.
openaire   +2 more sources

On the issue of applying VAT tax deductions

Экономика и предпринимательство, 2021
Средства массовой информации размещают информацию о возможности компенсации НДС физическим лицам от приобретаемых ими товарно-материальных ценностей и возможностью проведения данной транзакции. Несомненно, данная информация противоречит действующему законодательству и ведет к обману доверчивых граждан.
openaire   +1 more source

Adjustment of Deductions in Case of Capital Goods – Revocation of the VAT Number

International VAT Monitor, 2022
The ECJ judgment in S.H. v. Administraţia Judeţeană a Finanţelor Publice Sibiu and Direcţia Generală Regională a Finanţelor Publice Braşov addresses the Romanian legislation and the corresponding practice of the tax authorities under which taxable persons with a revoked VAT number, based on national provisions enacted to counter abusive practices, are ...
openaire   +1 more source

Transitional restrictions on the right to deduct EU VAT

International VAT Monitor, 2009
Restrictions on the right to deduct input VAT are costly features of the VAT system and, for that reason, draw the attention of businesses. The current VAT Directive provides that the Council must determine the expenditure in respect of which VAT is not deductible and adds that VAT is under no circumstances deductible in respect of expenditure which is
openaire   +1 more source