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On the issue of applying VAT tax deductions
Экономика и предпринимательство, 2021Средства 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.
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Simplification of the VAT refund procedure and the limitation to the tax deduction
EC Tax Review, 1998exaly +2 more sources
Adjustment of Deductions in Case of Capital Goods – Revocation of the VAT Number
International VAT Monitor, 2022The 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 ...
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Transitional restrictions on the right to deduct EU VAT
International VAT Monitor, 2009Restrictions 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
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The Effect of Services Deductibility on VAT Compliance
2019This 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 +2 more
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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.
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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.
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ON THE UNIFORM APPLICATION OF VAT DEDUCTIONS FOR ADVANCES AND SHIPMENTS
EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYAIn 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 ...
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VAT Deductibility for Fixed Establishments: The ECJ Ruling and the Italian Legal System
International VAT Monitor, 2019In 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 ...
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Input VAT Paid through Compensation Not Deductible in Mexico
International VAT MonitorThe 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.
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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 ...
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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 ...
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