Results 11 to 20 of about 786 (187)
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.
Merkx, M.M.W.D. +1 more
exaly +7 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 +4 more sources
The Interplay between VAT and Customs: Liability and Deduction [PDF]
International VAT MonitorDealing 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.
Merkx, Madeleine; id_orcid
exaly +3 more sources
VAT Deduction: The Relevance of Being ‘The Recipient’ of a Supply and the Use of the Supply
EC Tax Review, 2020 In this article, the author scrutinizes the current state of CJEU case law about VAT deduction on the purchase of goods and services by businesses, where third parties (also) benefit from these purchases. He also discusses case law about the VAT consequences of business funding transactions between two unrelated parties, where they have a financial ...
Bijl, J.B.O.
exaly +5 more sources
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
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 +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
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
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