Results 71 to 80 of about 786 (187)

Input VAT deduction problems

, 2004
The paper deals with issues of special importance as of today that arise in the field of input VAT deduction. A brief review is given of the historical preconditions for emergence of VAT.
Smalakienė, Egidija
core  

Preferential Tax Policies: An Invisible Hand behind Preparedness for Public Health Emergencies. [PDF]

Int J Health Policy Manag, 2022
Fan Y, Yang S, Jia P.
europepmc   +1 more source

Deduction of VAT from the point of view of Czech and Community law

, 2010
Deduction of VAT from the perspective of Czech and EU law The purpose of this thesis is to analyze the relation between Czech and EU law with respect to the juridical institute of deduction of VAT, comparing these legal systems in the light of both EU ...
Garaj, Juraj
core  

Incentive effect of tax preferences towards the technological innovation of enterprises--Based on China's GEM listed companies. [PDF]

PLoS One, 2023
Ding L, Wu Y, Long J.
europepmc   +1 more source

Online International Conference on Tax Compliance: New Methodological and Empirical Approaches. October 28-29 2020.

, 2020
In this work I clarify VAT evasion incentives through a game theoretical approach. Traditionally, evasion has been linked to the decreasing risk aversion in higher revenues (Allingham and Sandmo (1972), Cowell (1985) (1990)).
Miceli, Maria Augusta
core  

Case-law for Missing VAT in Carousel Frauds

, 2021
The Master‘s thesis deals with the issue of missing VAT in carousel frauds in case-law of the Court of Justice of the European Union and the Supreme Administrative Court of the Czech Republic. Partial issues are identification of missing VAT and subjects
Procházka, Vojtěch
core   +1 more source

The Danish VAT Grouping Scheme and its compatibility with the EU VAT Directive

, 2020
In the article, an analysis is made of the Danish rules on VAT grouping including case law and administrative practice related thereto, specifically in relation to the substantive conditions and the territorial condition for VAT grouping.
Elgaard, Karina Kim Egholm
core   +1 more source

Due Diligence in Verifying Counterparties in Order to Deduct VAT

, 2019
Considerations on exercising due diligence while verif ying their counterparties by taxable persons for the purposes of settling VAT should be, as a matter of priority, related to one of the fundamental rights pertaining to VAT. The primary right arising from the Council Directive 2006/112/EC is a right to deduct the input tax which may be limited by ...
openaire   +1 more source

Influence of the estoppage of right to deduction of VAT related to personal cars

, 2011
The purpose of this work is to describe an amendment of the Act of the value added tax (VAT) from 2009, that cancelled an estoppage of right to deduction of VAT concerning personal motor cars.
Dufek, Jakub
core  

From paper to pixels: navigating the entangled net of VAT deductions

Eastern Journal of European Studies
Our study focuses on the jurisprudential accents regarding formal requisites of the right to deduct in the European framework. All consequences, in both economic and legal dimension regarding VAT, are embedded in the threads that form it: VAT is an indirect, general, consumption tax, of European origin, with fragmented payment and neutral effect on the
Ioana Maria Costea, Bogdan Trofin, Irina Galan   +2 more
openaire   +1 more source