Results 21 to 30 of about 786 (187)

Peculiarities of the defining materiality of breach of procedural norms in relation to specific taxes [PDF]

SHS Web of Conferences, 2022
The article in question deals with the problems of respect for the rights of taxpayers when applying the procedural provisions of Russian legislation with regards to specific taxes.
Zimulkin Maxim Igorevich
doaj   +1 more source

The Reverse Charge Mechanism

CECCAR Business Review, 2020
In this article we aim to present the aspects of the goods and services delivery that qualifies for reverse charge, given the fact that the scope of the reverse charge extended even more in the last period of time.
Elena STĂNCIULESCU
doaj   +1 more source

The principle of VAT neutrality: content and relationship with tax legislation

Правоприменение, 2022
The subject. The principle of VAT neutrality is actual for Russia as VAT is one of the taxes levied in Russia. The principle of VAT neutrality has been upheld by the Russian Supreme Court.
A. D. Shelkunov
doaj   +1 more source

Missing Trader Intra-Community and Carousel VAT Frauds – ECJ and ECtHR Case Law

Croatian Yearbook of European Law and Policy, 2012
This paper deals with explaining what missing trader intra-Community and carousel frauds are and how they are performed. A fault in taxing intra-Community supplies with Value added tax (VAT) enables these frauds. Member States and the European Commission
Jernej Podlipnik
doaj   +1 more source

Improving Tax Administration of VAT on Timber Export

Финансы: теория и практика, 2021
The export of timber can be used by unscrupulous taxpayers in illegal schemes to reimburse VAT from the budget to obtain an unjustified tax benefit by overstating the amount of tax deductions, which confirms the relevance of the research.
E. Yu. Mitusova
doaj   +1 more source

Organization and accounting of operations with give-and-take raw material in accordance with international financial reporting standards

Вестник Северо-Кавказского федерального университета, 2023
The purpose of the article is to propose measures for the organization and accounting of operations with customer-supplied  raw  materials  in  accordance  with  current  International  Financial  Reporting Standards (IFRS).
N. N. Batishcheva, E. A. Posnaya, A. S. Chuykov   +2 more
doaj   +1 more source

The VAT Regime Regarding the Trading of Lands and Buildings

CECCAR Business Review, 2023
The article presents a series of theoretical and practical aspects regarding the application of the value added tax regime related to the trading of lands and buildings in accordance to the provisions of the Fiscal Code.
Lucian CERNUȘCA
doaj   +1 more source

Equivalence Analysis of LCOE and IRR for New Energy Projects

南方能源建设, 2023
[Introduction] With the development of domestic renewable energy industry, the recession of governmental subsidies and the implementation of policies such as competitive allocation of resources, Levelized Cost of Energy (LCOE) is gaining more and more ...
Dongjie WANG, Binsi LI, Sikai ZHOU
doaj   +1 more source

Czech legislation approaching several and joint liability for VAT payment

Prawo Budżetowe Państwa i Samorządu, 2019
This article is devoted to the implementation of Article 205 of the VAT directive in the Czech Republic. It focuses on the basic aspects of this instrument tackling VAT evasion from the EU law perspective, a description of the relevant Czech legislation ...
Tomáš Sejkora
doaj   +1 more source

The specifics of applying value added tax for local authorities

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2010
If local authorities units carry out an economic activity, are considered to be taxable under Act No. 235/2004 Coll., On Value Added Tax as amended. Adjustment of VAT in all countries of the European Union is based on Council Directive 2006/112/EC of 28 ...
Miloš Grásgruber, Petra Mísařová
doaj   +1 more source