Results 131 to 140 of about 328 (156)

The Effect of Services Deductibility on VAT Compliance

2019
This paper provides an empirical analysis of the effectiveness of tax subsidies implemented by the German government as a measure to combat evasion of taxes on services purchased by private households. Based on a theoretical analysis of the choice between formal and informal provision of services, we provide a difference-in-difference analysis which ...
Madzharova, Boryana, Buettner, Thiess, Zaddach, Orlando   +2 more
openaire   +1 more source

The right to deduct input VAT and the limitation of this right – a summary of domestic and international experience

Doradztwo Podatkowe - Biuletyn Instytutu Studiów Podatkowych, 2023
Value added tax (VAT), in Poland a tax on goods and services, in its assumption is characterized by the neutrality of this tax for active VAT taxpayers and does not affect, or rather should not affect, the price of a good (good or service) for these taxpayers.
openaire   +1 more source

A Case Study on the Impact of VAT Deduction on the Enterprise Performance of Integrated Circuit Enterprises

Academic Journal of Business & Management
exaly   +2 more sources

ON THE UNIFORM APPLICATION OF VAT DEDUCTIONS FOR ADVANCES AND SHIPMENTS

EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA
In the scientific article “Analysis of the possibilities of practical application of the concept of an unreported form of VAT calculation” [1], the risks of introducing a new concept of an unreported form of VAT calculation were analyzed, the essence of which is to cancel the tax return and introduce the obligation to issue invoices for each ...
openaire   +1 more source

Input VAT Paid through Compensation Not Deductible in Mexico

International VAT Monitor
The Mexican Federal Civil Code provides that the compensation is a valid mean to terminate civil obligations. Accordingly, output VAT is chargeable if the price of a given good or service is paid through compensation; it was a commonly accepted standard that input VAT was deductible as well, if the corresponding price was offset.
openaire   +1 more source

VAT Deductibility for Fixed Establishments: The ECJ Ruling and the Italian Legal System

International VAT Monitor, 2019
In the Morgan Stanley case, the Court of Justice of the European Union (ECJ) offered new clarifications regarding the VAT-deductible proportion applicable to a branch established in a Member State other than that of its headquarters. In this article, the author runs through the legal and logical reasoning provided by the ECJ in order to highlight ...
openaire   +1 more source

Tax fraud, tax abuse and the right to deduct input VAT in Sweden

World Journal of VAT/GST Law, 2013
In Scania Metall, in a judgment of 15 March 2013, the Swedish Supreme Administrative Court ruled that the right to deduct input VAT depends on whether the taxpayer was in good or bad faith in respe ...
openaire   +1 more source

Vittamed technologijos. Obligation to adjust VAT deductions in case of liquidation taxable person and removal from register of VAT payers

Highlights & Insights on European Taxation, 2023
Judgment of the Court of Justice in the case Vittamed technologijos. Articles 184 to 187 of Council Directive 2006/112/EC must be interpreted as meaning that a taxable person is under an obligation to adjust deductions of input VAT relating to the acquisition of goods or services intended to produce capital goods in the case where, as a result of the ...
openaire   +1 more source

Does tax deduction relax financing constraints? Evidence from China's value-added tax reform

China Economic Review, 2021
Guangjun Shen
exaly  

VAT Deduction on Transaction Costs in Merger Leveraged Buyout Operations

International VAT Monitor
The Italian Supreme Court issued two sentences supporting VAT deductibility on transactions costs related to merger leveraged buyout (MLBO) operations. The European Commission supported this position and pushed the Italian tax authorities to change their position.
openaire   +1 more source