Results 81 to 90 of about 786 (187)
, 2009 This work focuses on the basic rules for exercise of the right of deduction VAT. These rules are defined out from point of domestic law on VAT and European Union legislation, which is in the field of value added tax represented by Council Directice 2006 ...
Košová, Petra
core
Deduction of input VAT for public sector bodies - a study of the ECJ's jurisdiction
, 2016 Der Vorsteuerabzug von Körperschaften öffentlichen Rechts unterlag im Laufe der Jahre einer beachtlichen Weiterentwicklung durch den EuGH. Seit den Entscheidungen „Lennartz“, „Armbrecht“ und „Seeling“ galt das Verständnis, dass ein zum Unternehmen ...
Tauschmann, Mara
core +1 more source
Deductions Regime. Obligations Of Vat Payers [PDF]
Annales Universitatis Apulensis Series Oeconomica, 2006 Fit Tito, Munteanu Dorin
openaire +1 more source
What has Covid-19 meant for the tax landscape? [PDF]
In Pract, 2021 Harwood M.
europepmc +1 more source
PRINCIPLE OF VAT NEUTRALITY AND THE REVERSE CHARGE MECHANISM
, 2018 The principle of VAT neutrality is among the fundamental characteristics of this tax. It is implemented through reduction of VAT output by the amount of VAT input.
FAMULSKA, TERESA, ROGOWSKA-RAJDA, BEATA
core +2 more sources
In accordance with the provisions of Title VI regarding VAT from the Fiscal Code, the suppliers and the beneficiaries of certain goods delivery or services registered with VAT aims, are obliged to apply simplification measures also called “reverse ...
Antonescu, Mihai, Antonescu, Ligia
core
Problems of vat deduction at the national and european union level.
, 2021 Problems of VAT Deduction at the National and European Union level Vaidas Maksvytis This master thesis provides analysis of the institute of the right to deduct value added tax, based on the latest case law of the Supreme Administrative Court of ...
Maksvytis, Vaidas,
core
Digital taxation to promote frugal innovation in institutions of higher learning: a three-decade systematic literature review. [PDF]
F1000Res, 2021 Kwan WL +5 more
europepmc +1 more source
The right to VAT deduction from the perspective of the Court of Justice of the EU
, 2011 This thesis focuses on the rules for claiming deduction of value added tax as a major component of the VAT. The first chapter is devoted to domestic legislativ, which gives the right to deduct.
Skalická, Lucie
core
Economic interventions to ameliorate the impact of COVID-19 on the economy and health: an international comparison. [PDF]
J Public Health (Oxf), 2021 Danielli S +5 more
europepmc +1 more source