Results 241 to 250 of about 12,850,407 (289)

Taxable amount and VAT rates

2017
Overview, critical analysis and commentary to recent (2016) CJEU case law in the field of VAT relating to the taxable amount and the VAT ...
Nellen, Frank, van Doesum, Ad
openaire   +6 more sources

Patterns of Reduced VAT Rates in the European Union

International VAT Monitor, 2012
Reduced VAT rates have positive and negative effects. In this article, the authors briefly discuss the main studies available on VAT rate structures and the impact of those structures on tax revenues. They have also developed a method for calculating the “erosive effect” of reduced rates and exemptions on the VAT revenues that each of the 27 Member ...
F. Borselli, S. Chiri, E. Romagnano
openaire   +1 more source

Analysing the VAT cut pass-through in Spain using web-scraped supermarket data and machine learning

Documento de trabajo
On 28 December 2022, the Spanish government announced a temporary Value Added Tax (VAT) rate reduction for selected products. VAT rates were cut on 1 January 2023 and are expected to go back to their previous level by mid-2024.
Nicolás Forteza, Elvira Prades, Marc Roca   +2 more
semanticscholar   +1 more source

2019 VAT rate hike: useful lessons

Экономика и предпринимательство, 2020
В статье рассмотрены последствия повышения ставки НДС в 2019 г. с 18% до уровня 20%. Важной проблемой стало ценообразование в договорах, которые действовали в 2018-2019 гг, т.е. начинали свое действие при одной ставке налога, а завершались уже при другой. В статье проведен анализ разных формул ценообразования (с точки зрения учета в составе цены НДС) и
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VAT rates

Consumption Tax Trends, 2020

semanticscholar   +1 more source

Provision of a tennis court and the rate of VAT

Doradztwo Podatkowe - Biuletyn Instytutu Studiów Podatkowych
The article addresses the taxation of tennis court rentals in the context of VAT, considering the EU Directive2006/112/EC and the Polish Classification of Goods and Services (PKWiU). It focuses on the differences betweenproperty leasing and providing access to sports infrastructure, based on the case law of the Court of Justice ofthe European Union and
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The Extended Scope of the Reduced VAT Rate in Bulgaria

International VAT Monitor, 2020
Bulgaria used to apply a reduced 9% VAT rate only for accommodation services in hotels and similar establishments. However, as a COVID-19 emergency measure, recently the country extended the scope of application of the reduced VAT rate. It is now applied temporarily also to other goods and services.
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A Lot Ado About Reduced VAT Rates

EC Tax Review, 2014
Although prima facie the EU harmonization rules for VAT rates look quite simple, the EU-rules on the use of reduced VAT rates are contaminated with numerous derogations and special regimes for individual Member States. Several attempts by the European Commission to get a more transparent harmonization in this field have not yet led to success.
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The impact of the VAT rate change on the catering industry

Challenges of accounting for young researchers, 8th edition
Value added tax (VAT) is a state tax that represents a form of collection to the budget of a part of the value of delivered goods, rendered services that are subject to taxation on the territory of the Republic of Moldova. Changes in VAT rates can have effects on prices for consumers and influence consumption behaviour and business decisions.
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Lower VAT rate in Russia: Abrogate or apply

Voprosy Ekonomiki
The article is devoted to a multilateral analysis of the VAT in Russia in the context of the problem of inequality based on RLMS and Rosstat data. The obtained estimates of elasticities of the VAT burden on the income, as well as the Kakwani and Musgrave indexes, show that the nature of VAT in Russia is generally more favorable than in OECD countries ...
E. A. Leonov, S. G. Belev
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