Relevant bibliographies by topics / Title to VAT deduction / Journal articles
To see the other types of publications on this topic, follow the link: Title to VAT deduction.

Journal articles on the topic 'Title to VAT deduction'

Author: Grafiati
Published: 28 June 2021
Last updated: 29 July 2025

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the top 50 journal articles for your research on the topic 'Title to VAT deduction.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Browse journal articles on a wide variety of disciplines and organise your bibliography correctly.

1

Vries, Joël de, and Jeroen Bijl. "VAT and Purchases that Are Also Used by Third Parties." EC Tax Review 32, Issue 3 (2023): 117–26. http://dx.doi.org/10.54648/ecta2023017.

Full text
Abstract:
In this article, the authors provide a critical analysis and categorization of the CJEU case law and EU legislation as regards the VAT treatment of the purchase of goods and services by businesses, where third parties (also) benefit from these purchases. EU VAT rules seem to offer two possible outcomes: either full VAT deduction, usually followed by taxing the third party use; or, based on more recent CJEU case law, a restriction of the VAT deduction related to third party use. The authors conclude that, under current EU VAT Directive provisions and CJEU case law, VAT deduction followed by tax
APA, Harvard, Vancouver, ISO, and other styles
2

Kristoffersson, Eleonor. "Case law note: EU VAT: Adjustment of Input VAT Case C-532/16 SEB bankas." Intertax 46, Issue 8/9 (2018): 728–31. http://dx.doi.org/10.54648/taxi2018077.

Full text
Abstract:
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 Directive also applies to cases where the initial deduction could not be made lawfully because the transaction giving rise to that deduction was exempt from VAT. In contrast, the adjustment system for capital goods does not apply to undue VAT. It is up to the Member States to determine the date on which the obligation to adjust the undue VAT deduct
APA, Harvard, Vancouver, ISO, and other styles
3

Gesinn, Jöran. "The Logistics Service Providers’ Pre-tax Deduction of Import VAT Is Still a Pipe Dream and the Recent ECJ Decision Hasn’t Changed That: Or Has It?" Global Trade and Customs Journal 17, Issue 3 (2022): 131–35. http://dx.doi.org/10.54648/gtcj2022017.

Full text
Abstract:
According to general opinion in Germany and further EU Member States, all questions regarding pre-tax deduction of import VAT by a logistics service provider (‘LSP’) have been settled: there is no right to deduction without power of disposition at the time of the import. As LSPs typically become debtor of the import VAT, but do not dispose of the imported goods, they have been excluded from pre-tax deduction in the past. Besides causing costs for involved companies in millions of Euro, this clearly violates the principle of neutrality as one of the core principles of the EU VAT directive, stil
APA, Harvard, Vancouver, ISO, and other styles
4

Nathoeni, Sandhya, and Yves Bernaerts. "The Ins and Outs of Classifying Turnover for VAT." EC Tax Review 20, Issue 6 (2011): 291–304. http://dx.doi.org/10.54648/ecta2011034.

Full text
Abstract:
This article provides a brief insight into various topics. As a starting point, it describes which transactions form an economic activity for value-added tax (VAT) and are therefore within the scope of VAT. This is then put into the context of the economic reality of a business, whereby is assessed how turnover should be classified and what the effect is for VAT of such classification. In a nutshell, classification as usual turnover leads to deduction of VAT based on the general deduction rules. The classification as unusual turnover should not have any impact on the deduction of a company. De
APA, Harvard, Vancouver, ISO, and other styles
5

Bijl, Jeroen. "VAT Deduction: The Relevance of Being ‘The Recipient’ of a Supply and the Use of the Supply." EC Tax Review 29, Issue 5 (2020): 227–35. http://dx.doi.org/10.54648/ecta2020049.

Full text
Abstract:
In this article, the author scrutinizes the current state of CJEU case law about VAT deduction on the purchase of goods and services by businesses, where third parties (also) benefit from these purchases. He also discusses case law about the VAT consequences of business funding transactions between two unrelated parties, where they have a financial interest in funding those transactions because they can lead to, for example, an increase of the turnover generated with their own taxed activities. The author comes to the conclusion that under the current provisions of the EU VAT Directive and CJE
APA, Harvard, Vancouver, ISO, and other styles
6

van Norden, Gert-Jan, Ad van Doesum, and Herman van Kesteren. "Share Disposals and the Right of Deduction of Input VAT." EC Tax Review 19, Issue 2 (2010): 62–73. http://dx.doi.org/10.54648/ecta2010008.

Full text
Abstract:
The European Court of Justice (ECJ)’s ruling in the SKF case is a milestone in the development of the doctrine on the VAT treatment of disposals of shares by a ‘controlling active parent company’, such as AB SKF. The first question in this case was whether the disposal of shares was an economic activity and if so, whether it constituted a VAT exempt supply of services. The second question was whether input VAT incurred on costs made in connection to a share disposal can be deducted. Although the ECJ ruled that the disposal of the shares was a VAT exempt supply of services, the ECJ created rout
APA, Harvard, Vancouver, ISO, and other styles
7

Merkx, Madeleine. "Case Law Trends: Just a Formality!: Substance over Form in EU VAT and the Right to Deduct Input VAT." Intertax 50, Issue 6/7 (2022): 556–67. http://dx.doi.org/10.54648/taxi2022051.

Full text
Abstract:
When it comes to the right to deduct input tax, substance in principle takes precedence over form. The CJEU has already ruled several times that the fundamental principle of the neutrality of VAT requires that if the substantive conditions for the right of deduction are met, this right can be exercised even when certain formal conditions are not met. In this article the author addresses recent case law of the CJEU on the distinction between formal and substantive conditions for the exercise of the right of deduction and the right to refund. The following topics are addressed: (1) Incorrect or
APA, Harvard, Vancouver, ISO, and other styles
8

Hummel, David. "Article: New Tendencies Regarding the Relevance of Formal Requirements in VAT Law." EC Tax Review 32, Issue 1 (2023): 9–15. http://dx.doi.org/10.54648/ecta2023002.

Full text
Abstract:
Back in 1858, Rudolf von Jhering, a well-known German legal scholar, said: ‘Form is the sworn enemy of arbitrariness, the twin sister of freedom’. Perhaps this is why Value Added Tax (VAT) law includes many formal requirements before the taxpayer can exercise his right of deduction or can opt for taxation, for example. Concerning these formal requirements, it is not disputed that the Court of Justice of the European Union (CJEU or Court of Justice) has put a stop to excessive formalism in VAT law. However, there are some interesting recent decisions of the Court of Justice, which were dealing
APA, Harvard, Vancouver, ISO, and other styles
9

Famulska, Teresa, and Beata Rogowska-Rajda. "Principle of Vat Neutrality and the Reverse Charge Mechanism." e-Finanse 14, no. 3 (2018): 87–97. http://dx.doi.org/10.2478/fiqf-2018-0022.

Full text
Abstract:
AbstractThe 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. The right of deduction constitutes an integral part of the VAT mechanism and is intended to free the entrepreneur entirely from the burden of VAT paid for the goods and services purchased within the framework of business activity. However, in certain situations it is possible to shift the obligation to pay VAT to the customer being a taxable person by introducing a reverse charge mechanism. The purpose of the article is to i
APA, Harvard, Vancouver, ISO, and other styles
10

Barth, Fabian. "Input VAT Recovery On Share Sales And Other Fundraising Costs: Is The Direct And Immediate Link Test Modified?" EC Tax Review 32, Issue 6 (2023): 263–66. http://dx.doi.org/10.54648/ecta2023032.

Full text
Abstract:
It is trite law that Value Added Tax (VAT) paid on purchased goods or services is only recoverable as input tax if there is a direct and immediate link to a taxable activity. VAT paid on advisory services relating to a VAT-exempt share sale would therefore prima facie not be deductible. The United Kingdom (UK) courts and tribunals however now claim to have found an exception to that principle in the case-law of the Court of Justice of the European Union (CJEU) insofar as fundraising is concerned: Rather than the nature of the exempt fundraising transaction itself, it is allegedly the purpose t
APA, Harvard, Vancouver, ISO, and other styles
11

Bieber, Thomas. "Customs Valuation and Import VAT." Global Trade and Customs Journal 14, Issue 2 (2019): 73–79. http://dx.doi.org/10.54648/gtcj2019008.

Full text
Abstract:
The determination of the taxable amount for import taxation is determined by customs law. Article 85 of the Valued-Added Tax (VAT) Directive contains a dynamic reference to the customs valuation provisions of the UCC, the UCC-IA and the UCC-DA. From a VAT point of view, the details of customs valuation are particularly relevant if the importer is not entitled to full input tax deduction. This concerns imports by private individuals, small entrepreneurs as well as cases where importers are required to pay VAT but are denied the right to deduct due to a lack of control over the goods.
APA, Harvard, Vancouver, ISO, and other styles
12

Kubjatkova, Anna, Anna Krizanova, and Veronika Jurickova. "Value Added Tax and Its Influence on Pricing and Price Decision Making of Companies – A Case Study." SHS Web of Conferences 91 (2021): 01009. http://dx.doi.org/10.1051/shsconf/20219101009.

Full text
Abstract:
Pricing is a complex process that is influenced by many factors, which companies must constantly take into account when creating prices. The final selling price is formed by various influences, including the impact of value added tax (VAT). This tax affects all final consumers, but it also affects the businesses themselves in setting their sales prices. The main goal of this paper is to analyze the impact of VAT on pricing and to prove the fact that VAT values affect both the payer and the non-payer of VAT, if they buy from the VAT payer. The purpose is to point out the difference in the selli
APA, Harvard, Vancouver, ISO, and other styles
13

In’kova, A. I., and O. N. Tarasova. "Maintaining separate accounting of VAT costs in the field of medical care: accounting policy and methodology for maintaining separate accounting of VAT costs." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 9 (September 1, 2021): 24–33. http://dx.doi.org/10.33920/med-17-2109-03.

Full text
Abstract:
The article discusses the features of maintaining separate accounting of VAT in the field of medical care and provides recommendations for drawing up an accounting policy when maintaining separate accounting of VAT costs by organizations. The problematic of the article is relevant in the context of the preparation of a VAT tax return and the need to form tax accounting registers for it, which confirm the VAT deductions of the organization. In this regard, when preparing quarterly reports, accompanying documents must be prepared, which are supplemented when maintaining separate accounting of VA
APA, Harvard, Vancouver, ISO, and other styles
14

Khоrеv, A. I., G. V. Belyaeva, A. N. Polozova, and R. V. Nuzhdin. "The optimization procedure in the tax system, the processing organizations." Proceedings of the Voronezh State University of Engineering Technologies 81, no. 1 (2019): 357–65. http://dx.doi.org/10.20914/2310-1202-2019-1-357-365.

Full text
Abstract:
An effective process of tax management of processing organizations is the optimization of the tax system, which provides an increase in the mass of tax benefits of taxpayers. For food processing organizations, optimization procedures are of particular importance due to the high and ever-increasing tax burden on economic activity. It has been established that over the past eleven years, the tax burden of processing organizations increased 2.1 times, outpacing its growth rates in organizations of other types of activity by 2.3 times. These relationships are additional arguments in favor of the n
APA, Harvard, Vancouver, ISO, and other styles
15

Lyutova, O. I. "Transformation of the principle of VAT neutrality in the digital age." Courier of Kutafin Moscow State Law University (MSAL)), no. 7 (October 18, 2023): 142–51. http://dx.doi.org/10.17803/2311-5998.2023.107.7.142-151.

Full text
Abstract:
Neutrality has always been a key principle of taxation, on the basis of which the economic and legal structure of value added tax (VAT) was initially formed. At the same time, the establishment of the obligation to register a foreign organization that provides electronic services to Russian consumers actually negates the effect of such a principle. The article deals with problematic issues of legal regulation of obtaining a VAT deduction by a foreign taxpayer provided for under the condition that contradict the VAT structure and put Russian and foreign taxpayer suppliers in an unequal position
APA, Harvard, Vancouver, ISO, and other styles
16

Kim, Youn Hwa, and Hyuk Shawn. "Feasibility of Adopting a Cash Basis Approach to Credit Sales under the Value－Added Tax Act." Korean Accounting Information Association 25, no. 1 (2025): 137–71. https://doi.org/10.29189/kaiajfai.25.1.6.

Full text
Abstract:
[Purpose] Article 31 of the Value－Added Tax Act stipulates that VAT should be collected in cash at the time of supplying goods or services and remitted within 25 days following the end of the reporting period or tax period. However, in the case of credit sales, VAT liability arises and is finalized even if the VAT has not been collected at the time of supply. This study aims to identify issues related to VAT collection in credit sales and propose potential improvements. [Methodology] We examine the timing of supply and VAT collection mechanisms under the current VAT Act and compares cash－based
APA, Harvard, Vancouver, ISO, and other styles
17

Varju, Marton. "Case law note: The Right to VAT Deduction and the ECJ: Towards Neutral and Efficient Taxation in the Single Market?" Intertax 47, Issue 3 (2019): 324–34. http://dx.doi.org/10.54648/taxi2019030.

Full text
Abstract:
The right to deduct input VAT is recognized in the VAT Directive as well as in the corresponding jurisprudence of the ECJ as a fundamental component of the EU VAT system. It ensures the neutrality of taxation in the common system of VAT and, through that, equal treatment and undistorted competition in the single market. The exercise of the right of deduction may, however, undermine the efficient operation of national and, with that, the EU system of turnover taxation. The Member States may be prevented from collecting the revenues due in their national territory or addressing fraud and other a
APA, Harvard, Vancouver, ISO, and other styles
18

KĂştna, Angelika, and Norbert Gyurián. "THE IMPACT OF VALUE ADDED TAX ON CASH FLOWS OF ROAD TRAFFIC COMPANIES IN THE SLOVAK REPUBLIC." CBU International Conference Proceedings 5 (September 22, 2017): 254–60. http://dx.doi.org/10.12955/cbup.v5.935.

Full text
Abstract:
Within the Member States of the European Union, value added tax (VAT) is the most harmonized form of tax from all types of direct and indirect taxes. It does not affect the costs or the revenues of the company, but it affects taxpayers on the other hand. The impact on the company's cash flows is most significantly affected. The basic principle of VAT taxation consists of the following idea. The Member State of final consumption of the goods or services is the state to whom the VAT finally belongs to. The free movement of goods and services between the Member States resulted in many new traffic
APA, Harvard, Vancouver, ISO, and other styles
19

Aujean, Michel. "Towards a Modern EU VAT System: Associating VIVAT and Electronic Invoicing." EC Tax Review 20, Issue 5 (2011): 211–16. http://dx.doi.org/10.54648/ecta2011025.

Full text
Abstract:
In spite of all traditional anti-fraud measures adopted these last few years, the carousel fraud is still there. Moreover, the risk is becoming high for honest traders of being involved in such fraudulent transactions and the consequences can be very damaging for them. Time has come to reconsider solutions that would eliminate what makes such fraud so attractive: breaking the VAT chain by zero-rating intra-EU supplies of goods (i.e., the possibility to buy goods without immediate payment of VAT). Viable Integrated VAT (VIVAT) is such a solution. Under that proposal, a common rate of VAT would
APA, Harvard, Vancouver, ISO, and other styles
20

Merkx, Madeleine. "VAT deduction and member state sovereignty: (still) a good idea?" World Journal of VAT/GST Law 7, no. 2 (2018): 53–75. http://dx.doi.org/10.1080/20488432.2018.1550163.

Full text
APA, Harvard, Vancouver, ISO, and other styles
21

Bijl, Jeroen. "VAT: ‘Money Off Vouchers’ and ‘Cash Back Schemes’ – What Are the Problems and How Can They Be Solved?" EC Tax Review 21, Issue 5 (2012): 262–76. http://dx.doi.org/10.54648/ecta2012026.

Full text
Abstract:
Specific VAT issues currently exist with regard to situations where specific 'money off vouchers' are used as part payment for the supply of goods and services or, for example, where the purchaser of goods can use a 'cash back voucher' to get a partial payment from the manufacturer of the goods for the purchase price that purchaser paid to the retailer selling these goods. The EU VAT Directive does not provide for rules on the treatment of such transactions, and the guidance given by the Court of Justice of the European Union (CJEU) leaves numerous issues unsolved. In order to solve these issu
APA, Harvard, Vancouver, ISO, and other styles
22

Grásgruber, Miloš, and Petra Mísařová. "The specifics of applying value added tax for local authorities." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 58, no. 3 (2010): 67–78. http://dx.doi.org/10.11118/actaun201058030067.

Full text
Abstract:
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 November 2006 on the common system of value added tax as amended. The application of this directive is binding for all EU member states and national treatment of VAT may diverge from the Directive only in cases where the Directive permits. Decisions of the European Court of Justice are of considerable importance during the interpretation of the
APA, Harvard, Vancouver, ISO, and other styles
23

Cazes, Samuel. "Case Law Note: Positive Outcome For Businesses Of Recent Vat Cases From The Court Of Justice Of The European Union." Intertax 48, Issue 10 (2020): 934–37. http://dx.doi.org/10.54648/taxi2020092.

Full text
Abstract:
The Court of Justice of the European Union (the ‘Court’) (formerly known as the European Court of Justice (ECJ) until December 2009, the date of entry into force of the Lisbon Treaty) ensures the application of Union law and the uniformity of its interpretation on the territory of the European Union. National courts can request that the court to clarify a point concerning the interpretation of European Union law. In this context, it is the responsibility of the court (See Article 267 of the Treaty on the Functioning of the European Union). to provide the referring court an effective answer tha
APA, Harvard, Vancouver, ISO, and other styles
24

Karpova, Olga M., and Igor A. Mayburov. "Development of the regulatory function of VAT in Russia: prospects for borrowing the Chinese tax refund practices." Tyumen State University Herald. Social, Economic, and Law Research 6, no. 1 (2020): 178–98. http://dx.doi.org/10.21684/2411-7897-2020-6-1-178-198.

Full text
Abstract:
This article discusses the possible directions for the development of the regulatory function of the value-added tax (VAT) in Russia. The relevance of the study lies in the need to expand the set of tools to support the Russian exports. The aim of this work is to identify the possible directions for the development of the regulatory function of VAT. The authors consider the functions of taxes and prove their thesis about the multifunctionality of VAT. They have distinguished four tax functions: fiscal, regulatory, control, and distribution — and provided the characteristics of each of them. Th
APA, Harvard, Vancouver, ISO, and other styles
25

Franczak, Agnieszka. "Case Law Note: Recent Trends In The Jurisprudence Of The Cjeu Regarding The Right To Deduct Input Tax." Intertax 49, Issue 12 (2021): 1036–43. http://dx.doi.org/10.54648/taxi2021104.

Full text
Abstract:
The Court of Justice of the European Union has recently delivered interesting judgements on the right to deduct input tax in relation to taxable persons’ investments. In those judgements, the court raises insightful arguments that may serve as guidance in determining whether a taxable person is entitled to an input VAT deduction in relation to construction work (consisting of an extension of a municipal road which was the condition to allow for mining activities) regarding services from which third parties would also benefit and concerning consultancy services relating to an intended, although
APA, Harvard, Vancouver, ISO, and other styles
26

Terra, Ben J. M. "Recovery of VAT paid in another Member State and expenditure not eligible for a full deduction of VAT." EC Tax Review 7, Issue 3 (1998): 201–9. http://dx.doi.org/10.54648/ecta1998030.

Full text
APA, Harvard, Vancouver, ISO, and other styles
27

Shved, Yuliya. "VAT in Cross-Border Activities: Ensuring the Implementation of the Neutrality Principle." Journal of Foreign Legislation and Comparative Law 20, no. 3 (2024): 37. http://dx.doi.org/10.61205/jzsp.2024.3.1.

Full text
Abstract:
The main principle of building a regulatory legal framework governing the value added tax (VAT) is the private principle of neutrality, the implementation of which in the framework of foreign economic activity is also conditioned by the principles of territoriality and tax collection in the country of destination. A certain flexibility in the interpretation of the principles makes it possible to take into account modern economic realities and the goals pursued for the transformation of social practices. Accordingly, the normative legal construction of the VAT mechanism and the subsequent syste
APA, Harvard, Vancouver, ISO, and other styles
28

Deeva, T. V. "Digital Technologies in the System of Modern Models of Interaction between Taxpayers and Tax Authorities." Economics and Management 26, no. 8 (2020): 840–50. http://dx.doi.org/10.35854/1998-1627-2020-8-840-850.

Full text
Abstract:
The presented study addresses the peculiarities of using digital technologies in the field of interaction between taxpayers and tax authorities.Aim. The study aims to explore the possibilities of introducing advanced digital technologies (Automated Control System (ACS) VAT-2, product labelling, and introduction of online cash registers) into the system of modern models of interaction between taxpayers and tax authorities.Tasks. The authors analyze the specific aspects of implementing ACS VAT-2, product labeling, and online cash registers in business practice and develop recommendations for imp
APA, Harvard, Vancouver, ISO, and other styles
29

Phillips, Emir. "Tax Reform Consequent upon an Embedded Single-Rate Vat Just Might Prevent Injustice While Revivifying a Geriatric Uncle Sam." Journal of Public Management Research 1, no. 1 (2015): 1. http://dx.doi.org/10.5296/jpmr.v1i1.7710.

Full text
Abstract:
<p class="1"><span lang="EN-US">Economists and legislators have proposed many theories and plans for overhauling the corporate tax system (and the U.S. tax system as a whole); however, this Article argues that any viable proposal should begin with the enactment of a value added tax (VAT).</span></p><p class="1"><span lang="EN-US">As a result of the IRC's unworkably complex corporate section, the United States economy has been hindered by high compliance costs and the loss of business overseas. Overall, a substantial federal VAT is the best option in terms of
APA, Harvard, Vancouver, ISO, and other styles
30

Kútna, Angelika, Norbert Gyurián, and Zoltán Šeben. "IMPACT OF THE VAT REVERSE-CHARGE MECHANISM ON THE CASH FLOWS OF CONSTRUCTION COMPANIES IN THE SLOVAK REPUBLIC." CBU International Conference Proceedings 6 (September 25, 2018): 522–28. http://dx.doi.org/10.12955/cbup.v6.1318.

Full text
Abstract:
In 2015, the Slovak Parliament adopted the Law on Amendments to the Law on Value-Added Tax. This law came into force on January 1, 2016. One of the most significant changes was the introduction of a reverse-charge for the provision of construction works. A government statement of its positive influence on the business environment is inconsistent with the two-year experience in the building sector. The main goal of this paper is to establish the reason for the practical effects of the value-added tax reverse-charge mechanism on the construction companies. The hypothesis is that the negative eff
APA, Harvard, Vancouver, ISO, and other styles
31

Bachynskyi, Vasyl, and Valentyna Pomulieva. "Actual aspects of vat accounting for the purchase of goods." INNOVATIVE ECONOMY, no. 3-4 (May 2020): 175–81. http://dx.doi.org/10.37332/2309-1533.2020.3-4.25.

Full text
Abstract:
Purpose. The aim of the article is highlight the main aspects and current problems of VAT accounting in the purchase of goods and the search for effective solutions for its accounting. Methodology of research. General scientific and specific methods are used in the study: logical analysis, systematic approach, synthesis, induction and deduction, generalization (in the study of current norms and regulations on accounting regulation and display methods, accounting features), abstract and logical (in generalization of theoretical provisions and formation conclusions and suggestions). Findings. Th
APA, Harvard, Vancouver, ISO, and other styles
32

SYNYUTKA, Nataliya, and Kateryna KRYSOVATA. "FISCAL DYSFUNCTION OF VAT ELECTRONIC INVOICING IN UKRAINE." WORLD OF FINANCE, no. 4(61) (2019): 23–36. http://dx.doi.org/10.35774/sf2019.04.023.

Full text
Abstract:
Introduction. During 2014–2017 VAT electronic invoicing was adopted in Ukraine, which allows for the automatic exchange of tax data between taxpayers and tax authorities. It was estimated the positive impact of e-invoicing reform on gross sales and purchases, tax liabilities across all firms, tax compliance etc. Purpose. The purpose of the article is to study the impact of VAT e-invoicing on a fiscal efficiency of the tax. Methodological approaches to understand the essence and nature of the taxation of spending under the conditions of an innovative digital trend in society can be used to impl
APA, Harvard, Vancouver, ISO, and other styles
33

Jensen, Dennis Ramsdahl. "Subjektafgrænsning i det fælleseuropæiske momssystem – En trist rejse fra FCE Bank til Crédit Lyonnais." Nordic Tax Journal 1, no. 1 (2014): 102–22. http://dx.doi.org/10.1515/ntaxj-2014-0006.

Full text
Abstract:
Abstract The issue regarding output taxation, input deduction and determination of the place of taxation in VAT law is inextricably linked with a correct fact determination. This is also the case in relation to a delimitation of the individual tax subject including the question whether related subjects/units should be acknowledged as independent tax subjects, or whether they should qualify as one subject/ one unit in a legal VAT context instead. A coherent analysis of selected ECJ rulings of relevance for the delimitation of each tax subject shows that subject delimitation in national civil la
APA, Harvard, Vancouver, ISO, and other styles
34

Opreel, Jurgen, Giles Salmond, and Richard Vitou. "EC Tax Scene: ECJ Rules on Input VAT Deduction for Corporate Transaction Costs." Intertax 36, Issue 6/7 (2008): 327–28. http://dx.doi.org/10.54648/taxi2008047.

Full text
APA, Harvard, Vancouver, ISO, and other styles
35

Zhenbo, Bao. "Research on Manufacturing Cash Flow Risk Control Based on the VAT deduction system." International Journal of Economics and Management Studies 7, no. 8 (2020): 34–40. http://dx.doi.org/10.14445/23939125/ijems-v7i8p105.

Full text
APA, Harvard, Vancouver, ISO, and other styles
36

Štrkolec, Miroslav, and Ladislav Hrabčák. "Deduction of VAT supplier factity in the light of the decision-making activity of the CJEU." Financial Law Review, no. 30 (2) (September 1, 2023): 64–78. http://dx.doi.org/10.4467/22996834flr.23.008.18346.

Full text
Abstract:
The topic of tax evasion is still very relevant even at the time of dealing with the lingering economic consequences of the COVID-19 pandemic, at the time of the war in Ukraine and dealing with other associated phenomena, such as high inflation, price increases and others. The fight against tax evasion is often accompanied by the fact that many taxpayers are denied their rights, and often unjustly. More and more, such situations can be encountered in the field of VAT, which is also confirmed by the relatively rich case law of the Court of Justice of the European Union in the given area. The ai
APA, Harvard, Vancouver, ISO, and other styles
37

PODGÓRNIAK, ANNA. "CENTRALISATION OF VALUE ADDED TAX SETTLEMENTS IN THE LOCAL GOVERNMENT UNITS." sj-economics scientific journal 31, no. 4 (2018): 205–16. http://dx.doi.org/10.58246/sjeconomics.v31i4.61.

Full text
Abstract:
Centralisation of tax on goods and services settlement was a fundamental change and a huge challenge for the local governments. Ultimately, form 1 January 2017, units and budget institutions lost their subjectivity in VAT. After years of problems in deciding taxpayer of this tax in local governments, it was decided that borough, district or voivodeship will send consolidated VAT declaration. VAT centralization on the level of local government was not only a fiscal problem, but implementation of joint settlements system was also a organisational and financial challenge. Due to specifics of acti
APA, Harvard, Vancouver, ISO, and other styles
38

Amand, Christian. "EU Value Added Tax: The Directive on Vouchers in the Light of the General Value Added Tax Rules." Intertax 45, Issue 2 (2017): 150–68. http://dx.doi.org/10.54648/taxi2017012.

Full text
Abstract:
The Directive 2016/1065/EU of 27 June 2016 intends to clarify the definition of vouchers, as well the transfer thereof by a taxable person and it’s taxable base. In this article, it is observed that the solutions of the new Directive are similar to those of the regulation 1042/2013/EU interpreting the Directive 2006/112/EC regarding the invoicing and payments via a telecommunication network, as well to the existing provisions applicable to Undisclosed and Disclosed intermediaries. Therefore, the specific rules applicable to the different categories of intermediaries are useful in order to dete
APA, Harvard, Vancouver, ISO, and other styles
39

И.Р., Винокур. "ИСЧИСЛЕНИЕ И БУХГАЛТЕРСКИЙ УЧЕТ НАЛОГА НА ДОБАВЛЕННУЮ СТОИМОСТЬ: МЕТОДОЛОГИЯ, ПРОБЛЕМЫ И СОВЕРШЕНСТВОВАНИЕ". Management Accounting 3, № 6 (2021): 605–12. http://dx.doi.org/10.25806/uu6-32021605-612.

Full text
Abstract:
Налог на добавленную стоимость один из регуляторов перераспределения общественных благ, основной и стабильный источник пополнения федерального бюджета. В статье рассмотрены различные подходы к определению добавленной стоимости, определена сущность налога на добавленную стоимость, рассмотрены механизм исчисления налога и бухгалтерский учет, выявлены проблемы исчисления и взимания НДС, предложены направления совершенствования исчисления и учета налога на добавленную стоимость, налогового законодательства РФ с целью снижения масштабов незаконного предъявления НДС к вычету. The value added tax is
APA, Harvard, Vancouver, ISO, and other styles
40

Bondarev, Maksim Aleksandrovich, and Maksim Vladimirovich Stankovskii. "VAT exemption: from theory to practice." Налоги и налогообложение, no. 1 (January 2022): 28–37. http://dx.doi.org/10.7256/2454-065x.2022.1.37374.

Full text
Abstract:
The problem of inaccurate interpretation of the norms of Article 149 of the Tax Code of the Russian Federation allowed us to determine the purpose of the article – the analysis of judicial practice in order to form an objective position on the legality of the application of tax legislation. Achieving this goal required solving a set of tasks: to form an understanding of the key features of exemption from value added tax and, based on judicial practice, to identify the main patterns of tax disputes. The object of the study is the process of regulating tax legal relations by legislative author
APA, Harvard, Vancouver, ISO, and other styles
41

Moch. Yusril Ihza Mahendra and Ratna Anggraini Aripratiwi. "Analisis Penerapan Tax Control Framework dan Kewajiban Perpajakan atas Pajak Pertambahan Nilai pada PT Cublak Suweng." Jurnal Riset Ekonomi dan Akuntansi 3, no. 1 (2024): 01–14. https://doi.org/10.54066/jrea-itb.v3i1.2764.

Full text
Abstract:
The operational complexity of manufacturing companies has the potential to create gaps in tax non-compliance. Internal audits of tax aspects periodically and using a tax control framework-based approach can be carried out to ensure compliance with tax regulations and minimize tax risks. PT Cublak Suweng as a manufacturing company in Sidoarjo that has received the title of 100 Largest Taxpayers 2023. So this study aims to conduct a tax control framework analysis on tax obligations for VAT at PT Cublak Suweng. The method used is qualitative with a case study approach. The results obtained are th
APA, Harvard, Vancouver, ISO, and other styles
42

Min Park. "Interpretation of Input Tax Non-Deduction for VAT - Focused on Capital Expenditures on Land -." KOOKMIN LAW REVIEW 22, no. 1 (2009): 211–38. http://dx.doi.org/10.17251/legal.2009.22.1.211.

Full text
APA, Harvard, Vancouver, ISO, and other styles
43

Shelkunov, A. D. "The principle of VAT neutrality: content and relationship with tax legislation." Law Enforcement Review 6, no. 1 (2022): 100–110. http://dx.doi.org/10.52468/2542-1514.2022.6(1).100-110.

Full text
Abstract:
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. Therefore, the subject of the research is the definition of this principle as well as the problems of its relationship with the Russian tax law.Purpose of the study. The article considers the principle of value added tax neutrality as an independent principle of tax law, analyzes its content and regulatory role as independent means of legal regulation. Dealing with foreign doctrine regarding to the referred
APA, Harvard, Vancouver, ISO, and other styles
44

OVDII, Olena, and Tetiana REDZIUK. "FEATURES OF THE FINANCIAL AND TAX ACCOUNTING OF THE VALUE ADDED TAX IN THE TRANSITION TO THE SIMPLIFIED TAXATION SYSTEM IN THE CONDITIONS OF MARITAL STATE IN UKRAINE." Herald of Khmelnytskyi National University. Economic sciences 308, no. 4 (2022): 38–43. http://dx.doi.org/10.31891/2307-5740-2022-308-4-6.

Full text
Abstract:
The purpose of the article. To systematize changes, innovations and peculiarities of financial and tax accounting of VAT during the transition to a simplified taxation system in the conditions of martial law in Ukraine. The following research methods were used for the purposes of the research: content analysis, comparative analysis, and logical generalization methods were used by the authors to formulate the chosen topic and purpose of the research, critical analysis of scientific and specialized literature; the method of scientific abstraction was used in order to highlight the peculiarities
APA, Harvard, Vancouver, ISO, and other styles
45

Davletshin, T. G. "Reform of VAT and special tax regimes: The tax system harmonization." Finance and Credit 26, no. 2 (2020): 380–95. http://dx.doi.org/10.24891/fc.26.2.380.

Full text
Abstract:
Subject. This article considers the issues of harmonization of tax regimes and reform of special tax ones. Objectives. The article aims to determine areas to improve the tax system, harmonize the General Tax System and special tax regimes, and involve business entities applying special tax regimes in the VAT movement. Methods. For the study, I used the methods of logical analysis and synthesis, induction and deduction. Results. The article offers a concept of harmonization of the General and Simplified Tax Systems, and the Unified Agricultural Tax. As well, the article substantiates the need t
APA, Harvard, Vancouver, ISO, and other styles
46

Shved, Yuliya N. "Do VAT zero tax rates and deductions qualify as tax benefits?" Vestnik Tomskogo gosudarstvennogo universiteta, no. 501 (2024): 239–55. https://doi.org/10.17223/15617793/501/28.

Full text
Abstract:
The purpose of the value added tax (VAT) as a consumption tax shapes the design of its mechanism, enabling the transfer of the tax burden from the manufacturer (supplier) to subsequent stages in the production and distribution chain, ultimately reaching the final consumer (“passing through” process). In the context of foreign economic activities, the principle of neutrality in conjunction with the principles of territoriality and the country of destination allows mitigating any distorting impact that the tax might have on economic decisions and behaviour of businesses and consumers. The implem
APA, Harvard, Vancouver, ISO, and other styles
47

Skwierczyńska, Ewelina. "Pre-Proportional and Proportional Input Tax Deduction as the Rationalization of the Mechanism of VAT." Annales Universitatis Mariae Curie-Skłodowska, sectio H, Oeconomia 50, no. 1 (2016): 651. http://dx.doi.org/10.17951/h.2016.50.1.651.

Full text
APA, Harvard, Vancouver, ISO, and other styles
48

Belev, Sergej G., and Konstantin V. Vekerle. "RUSSIAN FEDERATION TAX EXPENDITURE EFFICIENCY ANALYSIS (BASED ON PROPERTY TAX DEDUCTION AND PREFERENTIAL VAT RATE)." Ars Administrandi (Искусство управления) 10, no. 4 (2018): 610–30. http://dx.doi.org/10.17072/2218-9173-2018-4-610-630.

Full text
APA, Harvard, Vancouver, ISO, and other styles
49

Rifda Nur Hikmahwati Arif. "Assessment of Critical Thinking Ability in Science Learning Using Watson-Glaser Critical Thinking Appraisal (WGCTA)." ARRUS Journal of Social Sciences and Humanities 4, no. 2 (2024): 270–75. http://dx.doi.org/10.35877/soshum2599.

Full text
Abstract:
Students must have critical thinking skills in order to be able to face various personal and social problems in their lives. Critical thinking ability is the ability to think reflectively and reason in making decisions. This research is a qualitative descriptive study with the aim of designing an assessment of critical thinking skills in accordance with the concept of the critical thinking test model developed by Watson and Glaser with the title Watson-Glaser Critical Thinking Appraisal (WGCTA). In this article there are 5 indicators discussed in science learning, namely indicators: Drawing Co
APA, Harvard, Vancouver, ISO, and other styles
50

Gamito, Philippe. "Morgan Stanley Judgment: The Emergence of Transnational VAT Pro Rata Calculations." EC Tax Review 28, Issue 3 (2019): 150–63. http://dx.doi.org/10.54648/ecta2019018.

Full text
Abstract:
The lack of legal clarity regarding VAT recovery and deductible proportion rules applicable to a branch providing support services to its overseas head-office has led to the application of different deduction methods across the European Union (EU). On 24 January 2019, the Court of Justice of the European Union (CJEU) released a long-awaited judgment in Morgan Stanley & Co International plc (Morgan Stanley) (C-165/17). The Court opined that the French branch of a Morgan Stanley entity with its head-office in the United Kingdom should use two pro rata calculations to recover French VAT incur
APA, Harvard, Vancouver, ISO, and other styles
We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!

To the bibliography