Differentiation of delivery of goods and provision of services to entities from other member states

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F49777513%3A23510%2F21%3A43971173" target="_blank" >RIV/49777513:23510/21:43971173 - isvavai.cz</a>
Result on the web
<a href="https://www.aauni.edu/wp-content/uploads/2022/01/ifrs2021-sbornik.pdf" target="_blank" >https://www.aauni.edu/wp-content/uploads/2022/01/ifrs2021-sbornik.pdf</a>
DOI - Digital Object Identifier
—

Result language
angličtina
Original language name
Differentiation of delivery of goods and provision of services to entities from other member states
Original language description
The goal of this paper is to describe the differentiation between the delivery of goods and the provision of services in respect to the VAT in the Czech Republic, further to compare this concept with the German legislation, to demonstrate differences with practical examples and to make a recommendation based on the findings for the most suitable concept that would be applicable across the EU. From the performed desk research, demonstration of practical examples and comparison of defined ways, a clear rule was defined as the most suitable for the differentiation whether it is a delivery of goods or a provision of services – a product from a serial production is a delivery of goods. A product made according to the customer’s wishes is a provision of services. In the case of repairs, any repair involving the work of a person, or a machine should be considered a service. Only the delivery of a thing that is a new product to the customer and is not a repair of his already owned product should be considered a delivery of goods with installation and assembly.
Czech name
—
Czech description
—

Publication year
2021
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Conference Proceedings 9th International Scientific Conference, IFRS: Global Rules and Local Use - Beyond the Numbers
ISBN
978-80-7638-027-1
ISSN
—
e-ISSN
—
Number of pages
11
Pages from-to
149-159
Publisher name
Metropolitan University Prague
Place of publication
Prague
Event location
Prague, Czech Republic
Event date
Oct 7, 2021
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
—

Similar results(10)