Results 61 to 70 of about 786 (187)
, 2013 Im Rahmen der mehrwertsteuerlichen Verbrauchsbesteuerung offenbart sich die eminente Bedeutung des Vorsteuerabzugs insbesondere beim grenzüberschreitenden Handel mit Waren und Dienstleistungen.
Karabulut, Engin
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VAT and Agriculture: Lessons from Europe [PDF]
, 2017 Farmers are often exempted from VAT for administrative and political reasons. But this means that the VAT on their inputs cannot be ‘washed out’ through the tax deduction/credit mechanism. To compensate farmers for the uncompensated VAT on inputs, the EU
Cnossen, Sijbren, Sijbren Cnossen
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3D‐Printed Na3V2(PO4)3 Electrodes for Symmetric Sodium‐Ion Batteries
Small Structures, Volume 7, Issue 6, June 2026.Vat photopolymerization 3D printing is used to fabricate current collector‐free Na3V2(PO4)3 (NVP) electrodes with complex lattice geometries. After thermal postprocessing, the printed electrodes operate reversibly as both positive and negative electrodes in a symmetric sodium‐ion battery.
Ana C. Martinez +12 more
wiley +1 more source
Skepticism and Ontological Parsimony
Pacific Philosophical Quarterly, Volume 107, Issue 2, Page 86-98, June 2026.ABSTRACT External world skepticism is often thought to entail that we should suspend judgment about the existence of the external world. I challenge this orthodoxy by arguing that, when combined with a plausible principle of ontological parsimony, the skeptical challenge intensifies into an argument for outright disbelief in the external world.
James H. McIntyre
wiley +1 more source
, 2014 V diplomski nalogi obravnavam odbitek vstopnega davka na dodano vrednost (DDV). DDV obdavčuje promet blaga in storitev in je najbolj razširjena oblika obdavčitve v svetu.
Žarković, Maja
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Selective Transfer Hydrogenation of Polyenes to Monoenes Catalysed by Shvo's Catalyst
Advanced Synthesis &Catalysis, Volume 368, Issue 9, 5 May 2026.We report the reduction of polyenes to monoenes with near‐perfect selectivities at full conversion with isopropanol as hydrogen source. The reaction is catalysed by Shvo's catalyst and the selectivity towards conjugation, semihydrogenation or full hydrogenation can be adjusted via the reaction temperature.
Justus Diekamp +6 more
wiley +1 more source
ANALYSIS OF THE LAST CHANGES IN THE LEGISLATION AND FEATURES OF THEIR APPLICATION
Вестник Российского экономического университета имени Г. В. Плеханова, 2018 The authors studied the influence of the main legislative changes of 2018 on the work of enterprises. They gave their legal assessment. They focused on amendments made to the tax legislation, which directly affects the financial condition of any ...
A. V. Veselov, V. I. Veselov
doaj +1 more source
China's value-added tax policy and intertemporal optimal assets allocation of enterprises--Based on the dual perspectives of VAT input refund and VAT rate. [PDF]
PLoS One, 2023 Li J, Li Y, Liu Y.
europepmc +1 more source
The relevance of incidental transactions for pro-rata deduction of input VAT under the VAT Directive
, 2020 The principle of fiscal neutrality is the essence of the EU VAT system. It aims at relieving taxable persons of the burden of VAT through the deduction mechanism provided for by the VAT Directive.
Simola, Maija Vilhelmiina
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EU VAT : Adjustment of Input VAT Case C-532/16 SEB bankas
, 2018 The initial deduction of input VAT shall be adjusted where it is higher or lower than that to which the taxable person was entitled. In SEB bankas, the CJEU stated that the obligation to adjust undue VAT deductions set down in Article 184 of the VAT ...
Kristoffersson, Eleonor
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