Aspects of value added tax within the self assessment system and extended guarantees for the provision of services in the countries of the European Union

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F09%3A00144342" target="_blank" >RIV/62156489:43110/09:00144342 - isvavai.cz</a>

Result on the web

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DOI - Digital Object Identifier

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Result language

angličtina

Original language name

Aspects of value added tax within the self assessment system and extended guarantees for the provision of services in the countries of the European Union

Original language description

The rules of The European Union suppose the value added tax as the only general excise tax. The need for harmonization of this tax in the existing EU member states is obvious, but the results in this field are not entirely convincing. Also provision of services is problematic field among others in the implementation of value added tax. It is essential to examine the issue of value added tax, in this case both the possibilities of use of self assessment system of value added tax by the recipient of the service compared to accounting of service including value added tax by a provider of this service, even if the provider of service from the EU member state shall have permanent establishment in other member state of the customer, but this establishment isnot involved in the provision of service, as well as the inclusion of services within the so-called extended guarantee to the taxable or exempt fulfilment, when the subject provides technical support and assistance to its customers, such

Czech name

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Czech description

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Type

J_x - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)

CEP classification

AE - Management, administration and clerical work

OECD FORD branch

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Project

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Continuities

Z - Vyzkumny zamer (s odkazem do CEZ)

Publication year

2009

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical

Agricultural economics : Zemědělská ekonomika

ISSN

0139-570X

e-ISSN

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Volume of the periodical

55

Issue of the periodical within the volume

7

Country of publishing house

CZ - CZECH REPUBLIC

Number of pages

12

Pages from-to

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UT code for WoS article

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EID of the result in the Scopus database

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